Which of the following most accurately describes the badges of fraud?

A: Rules developed by the courts to support a presumption of fraudulent intent because subjective intent is difficult to prove

B: Circumstantial and subjective elements that permit a finding that transfers were made with the primary purpose of shielding assets from current or future creditors

C: Rules created by debtors to defend transfers of assets prior to a bankruptcy filing

D: Unnecessary rules that create bureaucratic delays during bankruptcy proceedings