Which of the Following Statements About the Current Account and the Capital

Which of the following statements about the current account and the capital account is correct?

A) The value of goods or services exported equals the value of the asset given up to pay for this import
B) The net value of the goods or services sold by a country and the net income it earns from overseas must equal the net value of the asset acquired
C) The international flow of goods and services and income, and the international flow of capital are two sides of the same coin
D) None of the above