I believe that the correct answer should be A, B, C and D
Source: https://docs.servicenow.com/bundle/utah-platform-security/page/administer/contextual-security/concept/access-control-rules.html
Search for "ACL evaluation process" on the page and you can find the following line as well:
"[Record ACL rules only] The matching table-level and field-level ACL rules must both evaluate to true."
A :The user has one of the roles specified in the Required roles related list. true
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