According to Oracle sources1, the inheritance between requirements, tasks, and deliverables works as follows:

You can associate a deliverable with a task independent of associating a requirement with a task. You can also associate a deliverable with a requirement independent of associating a task with a requirement1.

A deliverable associated with a requirement is not automatically associated with the tasks created for that requirement. You must manually associate the deliverable with the tasks that produce it1.

Therefore, the correct answer is B and D.

1: Can deliverables for projects and tasks be inherited from associated requirements? - docs.oracle.com (index 1)

In Oracle Project Management, you can define requirements, tasks, and deliverables for your project based on your project methodology and lifecycle. Requirements are statements of needs or expectations that must be met by the project outcome. Tasks are units of work that must be performed to complete the project. Deliverables are products or services that are produced or provided as part of a task or requirement. Two correct statements about how the inheritance between requirements, tasks, and deliverables works are:

You associate a deliverable with a task independent of associating a requirement with a task. This means that you can create a deliverable for a task regardless of whether the task is linked to a requirement or not.

A deliverable associated with a requirement is not automatically associated with the tasks created for that requirement. This means that you have to manually associate a deliverable with a task even if both the deliverable and the task are linked to the same requirement.