Which two media are resources are allocated to normalize packetization rates through transrating?

Endpoint A is attempting to call endpoint B. Endpoint A only supports G.711ulaw with a packetization rate of 20 ms, and endpoint B supports packetization rate of 30 ms for G.711ulaw.

Which two media are resources are allocated to normalize packetization rates through transrating?
A . Hardware MTP on Cisco IOS Software
B . Software MTP on Cisco Unified Communication Manager
C . Software MTP on Cisco IOS Software
D . Software transcoder on Cisco unified Communications manager
E . Hardware transcoder on Cisco IOS Software

Answer: A,B