On the topic of ESD and a UPS choose the option that is TRUE.

A.
You do not need to implement any ESD best practice measures because a UPS is not really sensitive to electrostatic damage.

B.
You have to implement ESD best practice measures because a UPS is highly sensitive to electrostatic damage.

C.
Server technicians should be properly grounded before working on a UPS.

D.
All of the above.

Explanation:
While a UPS is not really sensitive to electrostatic damage, you should still implement ESD best practice measures as far as possible. For instance, server technicians should be properly grounded before working on a UPS device. A UPS is a rather expensive device.
References:
Charles J. Brooks, Server+ Certification Exam Cram 2 (Exam SK0-002), QUE Publishing, Indianapolis, 2006, pp. 412-413.