Which of the Following Is Correct with Respect to Private

Which of the following is correct with respect to Private Letter Rulings?

A) Can be relied upon by all taxpayers in a similar tax situation.
B) Issued when a taxpayer wants to know the tax treatment of a specific tax situation.
C) Provides tax authority only to the taxpayer to whom it is issued.
D) Both issued when a taxpayer wants to know the tax treatment of a specific tax situation and provides tax authority only to the taxpayer to whom it is issued.