Which FCoE component is responsible for the encapsulation and de-encapsulation of Fibre Channel frames in Ethernet?

Which FCoE component is responsible for the encapsulation and de-encapsulation of Fibre
Channel frames in Ethernet?

A.
distributed FCF

B.
FCoE node

C.
FCoE logical endpoint

D.
Fibre Channel forwarder

E.
FCoE forwarder