_____ for an FX Forward to Qualify for a Hedge

_____ For an FX forward to qualify for a hedge of a firm purchase commitment, which of the following conditions, among others, must be satisfied?

A) The FX forward must be designated as a hedge of the purchase commitment.
B) The hedging transaction cannot extend beyond the transaction date on the purchase commitment.
C) Both a and b.
D) The hedge must be a perfect hedge.
E) None of the above.