What Do a Living Will and a Durable Power of Attorney

What do a living will and a durable power of attorney for health care share in common?

A) they both make one's wishes about their own health care known in the event that they become incapable of expressing them
B) they both designate the person's parent(s) as their ad-libitum decision-maker
C) they are both recognized by the state but not by federal bodies
D) they can both be over-ridden by a "2PO," or a "two-physician order."