Which of the Following Is True Regarding Regulatory Rules for Standby

Which of the following is true regarding regulatory rules for standby credit letters issued by banks?

A) They must list the standby credit letter as a liability on their balance sheet
B) They must count standby credit letters as loans when assessing how risk-exposed the institution is to a single customer
C) They do not have to apply the same credit standards for approving standby credit letters as direct loans
D) They can apply lower capital standards to standbys than loans
E) They must provide capital reserve against issued standby letters of credit