$.$ A corporation should consider use of provisions which enable it to reclaim variable components of remuneration in the event of misstatement or misconduct by directors This suggestion is made by A The Sarbanes$-$Oxley Act only B$.$ The UK FRC Corporate Governance Code only C$.$ Both the UK FRC Corporate Governance Code and the US Sarbanes$-$Oxley Act D$.$ Neither the UK FRC Corporate Governance Code nor the US Sarbanes$-$Oxley Act