Assess the following statements, regarding diplomatic immunities and exemptions in tax matters. I Diplomatic immunities and exemptions arise from a...

Assess the following statements, regarding diplomatic immunities and exemptions in tax matters. I Diplomatic immunities and exemptions arise from a customary norm widely accepted by the members of the United Nations, which is why they have not yet been codified. II The rights and fees that the mission receives due to the practice of official acts will be exempt from all taxes or fees. III Indirect taxes and tariffs related to services that the beneficiary of diplomatic privilege has actually used are exceptions to diplomatic tax immunity. IV The beneficiary of the exemption and diplomatic immunity as well as the respective accrediting State have the right to waive these privileges, and the waiver must be expressed. Only items

I - Diplomatic immunities and exemptions arise from a customary norm widely accepted by the members of the United Nations, which is why they have not yet been codified.
II - The rights and fees that the mission receives due to the practice of official acts will be exempt from all taxes or fees.
III - Indirect taxes and tariffs related to services that the beneficiary of diplomatic privilege has actually used are exceptions to diplomatic tax immunity.
IV - The beneficiary of the exemption and diplomatic immunity as well as the respective accrediting State have the right to waive these privileges, and the waiver must be expressed.
A I and II.
B I and IV.
C II and III.
D I, III and IV.
E II, III and IV.