nust a reorganization plan do$?$

A reorganization plan need only designate classes of claims and interests.

A reorganization plan must designate classes of claims and interests, specify the treatment afforded to the classes of creditors, provide adequate means for the plan's execution, and provide for payment of tax claims over a five$-$year period.

A reorganization plan need only provide adequate means for the plan's execution.

A reorganization plan need only specify the treatment afforded to the classes of creditors.