Which organizational units can form a sales area in SAP S/4HANA Cloud?

Which organizational units can form a sales area in SAP S/4HANA Cloud?
A . The sales organization, the delivering plant, and the division
B . The sales organization, the distribution channel, and the shipping point
C . The sales organization, the distribution channel, and the division
D . The company code, the plant, and the sales organization

Answer: C