Which three options must you aware of while defining legal jurisdiction and authorities

An organization has multiple legal entities that need to be registered with more than one jurisdiction. Also, legal authority information needs to be printed on statutory reports.
As an Oracle Global Human Resource Cloud implementation consultant, which three options must you aware of while defining legal jurisdiction and authorities
for this organization? (Choose three.)
A. Income tax jurisdiction needs to be created to report income tax to the legal authority.
B. When a legal entity is created, one legal reporting unit is automatically created for that legal entity with a registration.
C. Because there are multiple registrations, at least one jurisdiction must be defined as the identifying jurisdiction.
D. Legal authorities are defined in Enterprise Structure Configurator.
E. Legal authorities are mandatory in Oracle Global Human Resources Cloud.

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