What's the difference between a statute and a regulation in the US$?$

A$)$ Citizens that break the law are subject to heavier penalties, whereas breaking regulations would only result in fines at the worst.

B$)$ Statutes are laws passed by Congress, while regulations are laws passed by federal agencies.

C$)$ Statutes are laws passed by federal agencies, while regulations are laws passed by Congress.

D$)$ They're the same thing. Laws and regulations express the same concept.