Which command set properly configures the access list?

Refer to the exhibit.

Extended access-list 100 is configured on interface GigabitEthernet 0/0 in an inbound direction, but it does not have the expected behavior of allowing only packets to or from 192.168.0.0/16.

Which command set properly configures the access list?
A . R1(config)#no access-list 100 seq 10
R1[config)#access-list 100 seq 40 deny ip any any
B . R1(config)#ip access-list extended 100
R1(config-ext-nacl)#no 10
C . R1(config}#ip access-list extended 100
R1(config-ext-nacl)#5 permit ip any any
D . R1{config}#no access-list 100 deny ip any any

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