1. Dell PowerEdge S160 User's Guide
Page 5
Section: "Introduction". The document states
"The S160 controller is a software RAID solution... The S160 controller uses the resources of the host CPU and memory." This directly supports the correct answer (B).
2. Dell PowerEdge RAID Controller 12 User's Guide
Page 6
Section: "PERC 12 family of controllers". This guide describes the PERC H965i as a "high-performance RAID controller with RAID-on-Chip (ROC) and 16 GB of DDR4 Non-Volatile cache memory." This confirms it is a hardware RAID solution
directly refuting option (D) and clarifying the role of NVRAM/NVCache (refuting C).