C is the correct answer
https://sc1.checkpoint.com/documents/R81/WebAdminGuides/EN/CP_R81_LoggingAndMonitoring_AdminGuide/Topics-LMG/Tracking-Options.htm
The answer is not correct, read the question:
A , B, D is correct.
Select these options in the Track column of a rule:
None - Do not generate a log.
Log - This is the default Track option. It shows all the information that the Security Gateway used to match the connection. At a minimum, this is the Source, Destination, Source Port, and Destination Port. If there is a match on a rule that specifies an application, a session log shows the application name (for example, Dropbox). If there is a match on a rule that specifies a Data Type, the session log shows information about the files, and the contents of the files.
Accounting - Select this to update the log at 10 minutes intervals, to show how much data has passed in the connection: Upload bytes, Download bytes, and browse time.
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