What is the purpose of a Cisco SD-Access underlay network?

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What is the purpose of a Cisco SD-Access underlay network?
A . to abstract IP-based connectivity from physical connectivity
B. to emulate LAN segments to transport Layer 2 frames over a Layer 3 network
C. to establish physical connectivity between switches and routers
D. to provide virtualization by encapsulating network traffic over IP tunnels

Answer: C