Which of the Following Statements Is Most Correct

Which of the following statements is most correct?

A) The section of the balance of payments (BOP) that records income flows into and out of a country is called the current account.
B) Transactions in the capital account are not usually reversible, but those in the financial account are reversible.
C) Current account transactions are usually made in anticipation of future profit.
D) All government transactions, including gifts, grants, loans, and changes in monetary reserves, are recorded in section E of the BOP.
E) Net errors and omissions are calculated using statistical sampling and the estimated amount is included in the BOP to make the overall balance more meaningful.