The Corporations Act requires which of the following statements to be included in a Directors' Declaration? Select one: A. Whether or not in their opinion, when the declaration was made, there were reasonable grounds to believe that the company would be able to pay its debts as they become due. B. All the options listed here are correct. C. Whether in their opinion the financial statements comply with accounting standards and the Corporations Act. D. Whether in their opinion the financial statements give a true and fair view of the financial position and financial performance of the entity.