Explanation
C: The change tracking feature in Microsoft Dataverse provides a way to keep the data synchronized in an efficient manner by detecting what data has changed since the data was initially extracted or last synchronized.
Deletions and creations are tracked.
D: On modified Order Lines, not on Modified Orders.
Reference:
https://docs.microsoft.com/en-us/powerapps/developer/data-platform/use-change-tracking-synchronize-data-exte
https://docs.microsoft.com/en-us/powerapps/developer/data-platform/behavior-format-date-time-attribute