Which of the following statements correctly states the difference between SOC $1^{}$ and SOC $2^{}$ reports regarding internal controls at a service organization?

$$ A$.$ A SOC $1^{}$ report never tests the operating effectiveness of internal controls; a SOC $2^{}$ report always includes the tests over the operating effectiveness of internal controls.

B$.$ The use of a SOC $1^{}$ report is restricted but the use of a SOC $2^{}$ report is not.

C$.$ A SOC $1^{}$ report is a report on the internal controls related to one or more of the Trust Services Criteria and a SOC $2^{}$ report is a report on internal controls over financial reporting at a service organization.

D$.$ A SOC $1^{}$ report is a report on the internal controls over financial reporting at a service organization and a SOC $2^{}$ report is a report on internal controls related to one or more of the Trust Services Criteria.