Which set of commands allows the engineer to complete the task without compromising voice quality?

A collaboration engineer must configure Cisco Unified Border Element to support up to five concurrent outbound calls across an Ethernet link with a bandwidth of 160 kb to the Internet Telephony Service Provider.
Which set of commands allows the engineer to complete the task without compromising voice quality?
A. dial-peer voice 1 voip
translation-profile outgoing Strip9
max-conn 5
destination-pattern 91[2-9]..[2-9]……$
session protocol sipv2
session target ipv4:142.45.10.1
dtmf-relay rtp-nte sip-notify sip-kpml
B. dial-peer voice 1 voip
translation-profile outgoing Strip9
max-conn 5
destination-pattern 91[2-9]..[2-9]……$
session protocol sipv2
session target ipv4:142.45.10.1
dtmf-relay rtp-nte sip-notify sip-kpml
codec ilbc mode 20
C. dial-peer voice 1 voip
translation-profile outgoing Strip9
max-conn 5
destination-pattern 91[2-9]..[2-9]……$
session protocol sipv2
session target ipv4:142.45.10.1
dtmf-relay rtp-nte sip-notify sip-kpml
codec aacld
D. dial-peer voice 1 voip
translation-profile outgoing Strip9
max-conn 5
destination-pattern 91[2-9]..[2-9]……$
session protocol sipv2
session target ipv4:142.45.10.1
dtmf-relay rtp-nte sip-notify sip-kpml
codec mp4a-latm