Which of the following statements is true regarding Special Purpose Vehicles (SPVS) and structured investment vehicles (SIVs)? Select one: A. An SPV has no contingent credit risk when it sells asset-backed securities (ABS) with recourse to investors. O B. An SPV is allowed to accept deposits while the SIV must rely solely on other borrowings. O C. An SPV retains the rights to the loans that are used as collateral in an asset- backed security. O D. An SIV is not a lucrative or profitable as an SPV. O E. An SIV potentially has more liquidity risk than the sponsoring Fl due to the short- term nature of the liabilities and their reliance on short-term funds