The Laboratories and Scientific Services Directorate of U$.$S$.$ Customs and Border Protection $($CBP$)$ has developed the Laboratory Information Network $($LIN$)$ to serve as a case management system for tracking and storing information related to CBP trade and forensic investigations. Only information supporting the collection and analysis of biological, chemical, or man$-$made substances in the laboratories is processed and stored in LIN. The physical samples are stored offline in access$-$restricted facilities.

From the information given above, it can be validly concluded that

A$)$ all items that are stored offline in access$-$restricted facilities are physical samples that are unrelated to LIN records

B$)$ if an entity neither serves as a case management system to support CBP trade and forensic investigations nor processes and stores information on biological, chemical, or man$-$made substances, then the entity is not the LIN

C$)$ some items that are stored offline in access$-$restricted facilities are not physical samples related to LIN records

D$)$ there are some LIN functions that represent neither a case management system to support CBP trade and forensic investigations nor the processing and storage of information on biological, chemical, or man$-$made substances

E$)$ all items that are stored offline in access$-$restricted facilities at CBP are physical samples related to LIN records