An EoIP tunnel is created between the anchor and foreign controller, not between the client and the anchor controller -> Answer A is not correct.
In instances where the client roams between APs that are connected to different WLCs and the WLC WLAN is connected to a different subnet, a Layer 3 roam is performed, and there is an update between the new WLC (foreign WLC) and the old WLC (anchor WLC) mobility databases.

The client begins with a connection to AP B on WLC 1. This creates an ANCHOR entry in the WLC client database (-> Answer D is correct as the client database is marked "ANCHOR"). As the client moves away from AP B and makes an association with AP C, WLC 2 sends a mobility announcement to peers in the mobility group looking for the WLC with the client MAC address.
WLC 1 responds to the announcement, handshakes, and ACKs. Next the client database entry for the roaming client is copied to WLC 2, and marked as FOREIGN. Included PMK data (master key data from the RADIUS server) is also copied to WLC 2. This provides fast roam times for WPA2/802.11i clients because there is no need to re-authenticate to the RADIUS server.
After a simple key exchange between the client and AP, the client is added to the WLC 2 database and is similar, except that it is marked as FOREIGN.
Reference:
https://www.cisco.com/en/US/docs/solutions/Enterprise/Mobility/emob30dg/TechArch.html and
https://mrncciew.com/2013/03/17/l3-inter-controller-roaming/
In Layer 3 roaming, no IP address refresh needed (although client must be re-authenticated and new security session established) -> Answer C is not correct.
In summary, the "Mobility State" of a client is described below:
+ Before roaming: Mobility State = Local
+ After roaming: Mobility State on Old Database = Anchor; Mobility State on New Database = Foreign Therefore the client entry on the original controller is not passed to the database totally. The client entry is still on the old controller but it is marked "Anchor" -> Answer B is not correct.