What is true about the file /etc/localtime?

A.
It is created and maintained by the NTP service based on the geolocation of the system’s IP address.

B.
It is a symlink to /sys/device/clock/ltime and always contains the current local time.

C.
It is either a symlink to or a copy of a timezone information file such as /usr/share/zoneinfo/Europe/Berlin.