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What are the prerequisites for deleting master data (for example, cost centers) in SAP BW/4HANA?

What are the prerequisites for deleting master data (for example, cost centers) in SAP BW/4HANA? Note: There are 2 correct answers to this question.

A.

There must be no BW analysis authorizations defined thta use any of the cost centers

B.

There must be no transaction data referring to the cost centers

C.

There must be no hierarchy for the cost centers

D.

There must be no BW query that uses cost cenetr as a free characteristics.

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