What is the conventional purpose of Linux UIDs that are lower than 100?

What is the conventional purpose of Linux UIDs that are lower than 100?
A . They are reserved for super user accounts.
B . They are reserved for the system admin accounts.
C . They are reserved for system accounts.
D . They are unused, aside from 0, because they are targets of exploits.
E . They are used to match with GIDs in grouping users.

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Answer: C