Which of the following statements are true?

Company A collects and stores information from people X & Y on behalf of company B. Which of the following statements are true?
A. A is the data controller since it collects data directly from X & Y
B. B is the data controller while A is the sub processor as B has outsourced the data collection and processing to A
C. B is the data controller that uses A as data processor to collect and process data of data subjects X and Y
D. Both A & B are data controllers since both need to maintain highest principles of data protection

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