The unique difference between the CECL approach to the ALLL and the historical approach is that a. CECL only uses historical losses to calculate the allowance b. CECL expects the bank to estimate all future losses on its loans not just current known losses c. CECL only requires the bank to create an allowance for all non-current loans d. CECL requires a 100% allowance for all criticized loans e. There is no difference. The current "incurred loss" model and CECL are identica