An element exists with the classification, "Tax Deduction." The element is not appearing in the Adjust balance element l

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An element exists with the classification, "Tax Deduction." The element is not appearing in the Adjust balance element list. Identify two reasons for this.

A. Adjustment cannot be done for the Element classification "Tax Deduction."
B. A valid element link is not created.
C. The element must have an input value of the type date.
D. If a Payroll is run for the effective date, then the element will not be available in the List of Values (LOV). E. The element creation date is later than the current effective date.