Which Statement About TAP and TUN Devices, Which Are Used

Which statement about TAP and TUN devices, which are used in a Linux/KVM cloud deployment model, is true?

A) TUN is for handing IP packets, but TAP is for handing Ethernet frames.
B) TUN is for handing Ethernet frames, but TAP is for handing IP packets.
C) TUN is for tunneling IP packets, but TAP is for tapping IP packets.
D) TUN is for tunnelingEthernet frames, but TAP is for tapping Ethernet frames.