Which location is recommended for extended or extended named ACLs?

Which location is recommended for extended or extended named ACLs?

A.
an intermediate location to filter as much traffic as possible

B.
a location as close to the destination traffic as possible

C.
when using the established keyword, a location close to the destination point to ensure that
return traffic is allowed

D.
a location as close to the source traffic as possible

Explanation:
www.cisco.com/en/US/products/sw/secursw/ps1018/products_tech_note09186a00800a5b9a.shtm

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Apply ACLs
You can define ACLs without applying them. But, the ACLs have no effect until they are applied to
the interface of the router. It is a good practice to apply the ACL on the interface closest to the
source of the traffic.