Which statement differentiates the use of data extensions over lists?

During discovery, the customer outlines data requirements and the anticipated use of Marketing Cloud with the following criteria:

* Customer data will be fully refreshed every night via Import activity from the customer’s data warehouse.

* Contact records will be augmented by relational data tables via Contact Builder.

* The customer data file will contain 5M records with 40+ attributes.

* One attribute will house HTML code, 1000 characters max, that will be used to populate Account Access content areas in emails.

* A customer ID will be used as the unique identifier for each contact.

Which statement differentiates the use of data extensions over lists?
A . Data extensions allow for add/update Import activity.
B . Data extensions can store HTML code as an attribute.
C . Data extensions support Customer ID to be used as Subscriber Key.
D . Data extensions are necessary for Contact Builder