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The correct answer should be B,C. Please fix that
Answer: B, C.
A - is incorrect. Having ownership to account in Master detail relation to invoice will give access to all invoice records.Parent record dictates the ownership to child records. So its not A.
D - is incorrect because workflow cannot create records other than tasks.
B, C: is correct coz, OWD of invoice has to be set to private to restrict access to everyone. Secondly the relationship between Invoice and Account should be lookup. (But lookup do not grant implicit sharing the Account record, as implicit sharing is between Account - Contacts / Cases / Opportunities.