1. SAP S/4HANA Help Portal - Project Simulation:
"You use simulation versions to plan and execute projects for test purposes without affecting the operative project... You can create a simulation version without a template... You can create and manage several simulation versions for an operative project." This supports options B and E.
"In a simulation version, you can... Plan costs, dates, and resources." This supports option C.
"You cannot post actual data to simulation versions." This invalidates option A.
The documentation on simulation capabilities implicitly excludes the creation of operative documents like purchase requisitions, which are part of the execution phase, not the simulation/planning phase. This invalidates option D.
Source Document: SAP Help Portal, SAP S/4HANA, "Project Simulation".
2. SAP S/4HANA Help Portal - Creating Simulation Versions:
"You can create a simulation version in the following ways: Without a template... By copying an operative project... By copying a standard project." This directly confirms the validity of option B.
Source Document: SAP Help Portal, SAP S/4HANA, "Creating Simulation Versions".