Which three options must you be aware of while defining legal jurisdiction and authorities for this organization?

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

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