Correct C

'Overlay splits help you and other team members allocate credit to overlay sales roles for working on opportunities. Overlay splits can add up to any percentage of the opportunity amount, sometimes exceeding 100%.' - https://help.salesforce.com/s/articleView?id=sf.forecasts3_understanding_overlay_splits.htm&type=5

'Revenue splits are for crediting team members who are directly responsible for the revenue on an opportunity. Revenue splits always total 100% of the opportunity amount.' - https://trailhead.salesforce.com/content/learn/modules/leads_opportunities_lightning_experience/sell-as-a-team-and-split-the-credit

Correct answer: C