Compare standard ACLs and extended ACLs in terms of what they filter and where they are typically applied.

• A. Standard ACLs filter by destination IP; Extended filter by source, destination, protocol, and ports; Standard near destination; Extended near source.
• B. Standard ACLs filter by source IP; Extended filter by source, destination, protocol, and ports; Standard are applied near the source and extended near the destination or at routers.
• C. Standard ACLs filter by source and destination; Extended filter by port numbers only; Standard near the source; Extended near the destination.
• D. Standard ACLs filter by source IP; Extended filter by source IP only; Standard near the source; Extended near the source.

Answer: (B)