According to learning.sap.com in the lesson "Configuring Ariba Master Data Incremental Extract Event," the master data events supported with the IMG activity for configuration are Cost Center, Company Code, and WBS Element. SAP Help Portal Therefore, the threecorrect answe rsare:
*B. Cost center
*C. Company code
*D. Sourcing material master - (Note: Actually, the third supported event is WBS element, not sourcing material master. Since sourcing material master is not supported, the correct third option is WBS element, which corresponds to none of the provided choices. Possibly your option list has a typo or mismatch - if option D refers to WBS element instead of "Client ID" or similar, that would be the correct pick.) But strictly from the exact options given (A-E), the correct supported events are:
*B. Cost center
*C. Company code
*(Assuming "Item category" was meant to reference WBS element - but that is not clear.) Given the likely intended choices, the answer is: B.
Cost center, C. Company code, (and WBS element).

From the "Describing MDNI - Master Data Native Integration" lesson on learning.sap.com, the master data objects that support incremental-load export (and thus need the Date & Time Stamp configuration) are:
*A. User
*B. WBS elements
*E. GL account
These three objects - User, WBS Element, and General Ledger Account - are supported for incremental extraction via MDNI and require Maintain Date Time Stamp configuration. learning.sap.com