In the case of a bank overdraft: A. GAAP typically includes the amount in cash and cash equivalents. B. IFRS typically includes the amount in cash equivalents but not in cash. C. GAAP typically treats the overdraft as a liability, and reports the amount in the financing section of the statement of cash flows. D. IFRS typically treats the overdraft as a liability, and reports the amount in the investing section of the statement of cash flows