Which two statements are true about the WHERE and HAVING clauses in a SELECT statement? (Choose two.)

A. The HAVING clause can be used with aggregating functions in subqueries

B. Aggregating functions and columns used in HAVING clauses must be specified in the SELECT list of a query

C. The WHERE clause can be used to exclude rows before dividing them into groups

D. The WHERE clause can be used to exclude rows after dividing them into groups

E. WHERE and HAVING clauses can be used in the same statement only if applied to different table columns