Branch, Loop and Node Analyses - Engineering

Q1:

In assigning the direction of branch currents,

A the directions are critical

B the directions are not critical

C they must point into a node

D they must point out of a node

ANS:B - the directions are not critical

While doing the calculation in branch current, it is important to observe, whether the current flows towards the node or not. So option C and D also correct.
Right?