Which of the following options describes the correct sequence of steps required to configure a new payroll element in Oracle Maintenance Cloud 2023 for an organization with multiple business units, where the element should be available for input in all business units and should factor into various earning and deduction elements for each business unit? A. Create a new payroll element in the primary business unit, set up links to the earning and deduction elements, and then transfer to other business units B. Create a new payroll element in a business unit, set up links to earning and deduction elements, and then transfer to all other business units C. Create a new payroll element in the primary business unit, set up links to earning and deduction elements, and then manually add individual input values to each business unit D. Create a new payroll element in each business unit, set up links to earning and deduction elements, and then manually update individual input values in each business unit.