A Currency Futures Option Amounts to a Derivative on a Derivative.Why

Multiple Choice

A currency futures option amounts to a derivative on a derivative.Why would something like that exist?

A) For some assets,the futures contract can have lower transaction costs and greater liquidity than the underlying asset.
B) Tax consequences matter as well,and for some users an option contract on a future is more tax efficient.
C) Transaction costs and liquidity
D) all of the options