An analyst has gathered the following information about a company:

A．Balance Sheet

B．Assets

C．

D．Cash

E．100

F．Accounts Receivable

G．750

H．Marketable Securities

I．300

J．Inventory

K．850

L．Property, Plant ＆ Equip

M．900

N．Accumulated Depreciation

O．(150)

P．Total Assets

Q．2750

R．

S．

T．Liabilities and Equity

U．Accounts Payable

V．300

W．Short-Term Debt

X．130

Y．Long-Term Debt

Z．700

Z．Common Stock

Z．1000

Z．Retained Earnings

Z．620

Z．Total Liab. and Stockholder’ s equity

Z．2750

Z．

Z．

Z．Income Statement

Z．Sales

Z．1500

Z．COGS

Z．1100

Z．Gross Profit

Z．400

Z．SG＆A

Z．150

Z．Operating Profit

Z．250

Z．Interest Expense

Z．25

Z．Taxes

Z．75

Z．Net Income

Z．150

根据法律规定，下列各项中，属于代位权行使所必备的条件是( )。

A．代位权的行使范围以债权人的权限为限

B．债权人必须通知债务人

C．债权人行使代位权的必要费用由债务人负担

D．债务人对第三人享有非专属于债务人自身的到期债权