Which of the Following Statements Is True About the Role

Which of the following statements is true about the role that service exports and imports have in the balance of payments?

A) Service exports and imports are not included in the balance of payments because it is impossible to transport a service to another country.
B) Service exports and imports are included in the balance of payments in the labor account.
C) Service exports and imports are included in the balance of payments in the official reserve transactions account.
D) Service exports and imports are included in the balance of payments in the current account.