B & D is the correct Answer. BC is wrong

B. Custom list views for custom objects are included as dependencies. Custom list views for custom objects are typically included as dependencies in the package. This ensures that the functionality and configurations related to these list views are replicated when the package is installed in another org. D. Custom list views for standard objects are not included as dependencies. Custom list views for standard objects are generally not included as dependencies in the package. Standard objects and their default list views are typically available in any Salesforce org, so there's no need to include them as dependencies in the package.

'Custom list views for standard objects aren’t included as dependencies, although custom list views for custom objects are included.' https://help.salesforce.com/s/articleView?id=sf.community_builder_export_considerations.htm&type=5