A Currency Futures Option Amounts to a Derivative on a Derivative

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 transactions 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) Transactions costs and liquidity.
D) All of the above