Where the Drawer and Acceptor Are Both Members of the Same

Where the drawer and acceptor are both members of the same group, which of the following statements is true:

A) Bills held to maturity appear in group data as both a receivable and payable and are eliminated just like any other intra-group debt
B) Bills discounted without recourse cease to be intra-group debts and ought not to be eliminated
C) Bills discounted with recourse give rise to a contingent liability which should be eliminated
D) All of the above