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A Layer 2 ACL can match information such as the source MAC address, destination MAC address, source IP address, and destination IP address.
Correct Answer: B
A Layer 2 ACL primarily matches Layer 2 information, such as source and destination MAC addresses. However, it does not match Layer 3 information like IP addresses, as Layer 2 ACLs are designed to control traffic based on MAC addresses rather than IP-based criteria. Layer 3 ACLs would be used to match IP addresses.