Which of the following statements about Discretionary Access Control List (DACL) is true?

A. It is a rule list containing access control entries.
B. It specifies whether an audit activity should be performed when an object attempts to access a resource.
C. It is a unique number that identifies a user, group, and computer account.
D. It is a list containing user accounts, groups, and computers that are allowed (or denied) access to the object.