A network administrator configures the border router with the command ip nat inside source list $14$ pool accounting. Which ACL is required to be configured in order for this command to function?

An access list named accounting that defines the starting and ending public IPv$4$ addresses.

An access list named accounting that defines the private addresses that are translated by NAT.

An access list that is numbered $14$ that defines the starting and ending public IPv$4$ addresses.

An access list that is numbered $14$ that defines the private addresses that are translated by NAT.