Which statement about extended access lists is true?

A.	Extended access lists perform filtering that is based on source and destination and are most effective when applied to the destination
B.	Extended access lists perform filtering that is based on source and destination and are most effective when applied to the source
C.	Extended access lists perform filtering that is based on destination and are most effective when applied to the source
D.	Extended access lists perform filtering that is based on source and are most effective when applied to the destination