What are the first steps to set up this requirement?

Your customer wants to use its business units to assign goal achievements.

What are the first steps to set up this requirement? Note: There are 2 correct answers to this question.
A . Define the Business Unit field in the Variable Pay Background Element XML.
B. Import business unit data via the user data file.
C. Import business unit data via the employee history data file.
D. Define the Business Unit field as a department in the Succession Data Model XML.

Answer: A,C