An American Depositary Receipt Is Defined as a Security

An American Depositary Receipt is defined as a security:

A) that has been deposited in an interest-bearing account at a U.S. bank.
B) issued outside of the U.S. that represents shares of a U.S. stock.
C) issued in the U.S. which represents shares of a foreign stock.
D) that has a guarantee of payment from a U.S. bank.
E) issued in multiple countries but denominated in U.S. currency.