All of the Following Statements Related to Reporting Cash Flows

All of the following statements related to reporting cash flows from operating activities under U.S.GAAP and IFRS are true except:

A) The definition of cash and cash equivalents is similar for U.S.GAAP and IFRS.
B) U.S.GAAP requires cash flows from interest revenue and dividend revenue be classified as operating activities.
C) IFRS permits classification of interest revenue and dividend revenue under operating or investing activities.
D) U.S.GAAP requires cash outflows for interest expense to be classified as financing activities.
E) IFRS permits classification of interest expense under operating or financing activities.