Which two recommended options assign Account ownership to mitigate potential performance problems?

For a production cutover, a large number of Account records will be loaded into Salesforce from a legacy system. The legacy system does not have enough information to determine the Ownership for these Accounts upon initial load.

Which two recommended options assign Account ownership to mitigate potential performance problems?
A . Let a “system user” own all the Account records without assigning any role to this user in Role Hierarchy.
B . Let a “system user” own the Account records and assign this user to the lowest-level
role in the Role Hierarchy.
C . Let the VP of the Sales department, who will report directly to the senior VP, own all the Account records.
D . Let a “system user” own all the Account records and make this user part of the highest-level role in the Role Hierarchy.

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Answer: A,B