Which of the following statements regarding a call provision is most accurate?

A. A call provision allows the issuer to repurchase the bonds at the market price. B. The call price is generally set at or below, and expressed as a percentage of, the bond's face value. C. The issuer can repurchase a fraction of the outstanding bonds in the market or it can make a tender offer for the entire issue. D. A call feature gives the bondholder the option to convert each bond owned into a fixed number of shares of common stock.E. A call feature forces the issuer of the bond to retire all outstanding bonds on (or after) a specific date for the call price if the call price exceeds the market price.