Which statement about the reason code on a sales credit memo is true?

Which statement about the reason code on a sales credit memo is true?

A.
It determines the location code for item returns.

B.
It is transferred to G/L, customer, and item entries and used for analysis.

C.
It is required when posting a sales credit memo.

D.
It is transferred only to the posted sales credit memo and used for filtering and analysis.