The Difference in Entropy $\Delta$ S = S_B - S_A for Two States a and for Two

The difference in entropy $\Delta$ S = S_B - S_A for two states A and B of a system can computed as the integral $\Delta$ dQ/T provided:

A) A and B are on the same adiabat
B) A and B have the same temperature
C) a reversible path is used for the integral
D) the change in internal energy is first computed
E) the energy absorbed as heat by the system is first computed