table is the cost element category updated?

You create a G/L account and set the cost element category to 42 (assessment).In what

table is the cost element category updated?
A . CSKA: Cost Elements (Data Dependent on chart of Accounts)
B . SKA1: G/L Account Plaster (Chart of Accounts)
C . CSKB: Cost Elements (Data Dependent on Controlling Area)
D . SKBI: G/L Account Plaster (Company Code)

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Answer: C