What benefit does a TOE offer when compared to a NIC for iSCSI?

A.
TOE utilizes a proprietary iSCSI protocol to enhance performance

B.
TOE queues and orders I/O to yield the fastest response time from the array

C.
TOE offloads the TCP/IP processing from the CPU to enhance performance

D.
TOE offloads the TCP/IP processing from the drives to enhance performance