Endpoint a Is Attempting to Call Endpoint B

Endpoint A is attempting to call endpoint B. Endpoint A only supports G.711ulaw with a packetization rate of 20 ms, and endpoint B supports packetization rate of 30 ms for G.711ulaw. Which two media resources are allocated to normalize packetization rates through transrating? (Choose two.)

A) software transcoder on Cisco UCM
B) hardware transcoder on Cisco IOS Software
C) software MTP on Cisco IOS Software
D) software MTP on Cisco UCM
E) hardware MTP on Cisco IOS Software