A,C for sure

Correct answer is AC

Its A C
https://developer.salesforce.com/docs/atlas.en-us.apexcode.meta/apexcode/apex_testing_testsetup_using.htm :

"Use test setup methods (methods that are annotated with @testSetup) to create test records once and then access them in every test method in the test class."

"...Records that are created in a test setup method are available to all test methods in the test class and are rolled back at the end of test class execution. If a test method changes those records, such as record field updates or record deletions, those changes are rolled back after each test method finishes execution. The next executing test method gets access to the original unmodified state of those records."

IT's C and D.

Its A C