What is the difference between a presidential 'reorganization plan' and an executive order?

What is the difference between a presidential 'reorganization plan' and an executive order?

• A. An executive order directs agency actions without new statutory authority.
• B. A reorganization plan reorganizes agency structure and requires Congress approval; an executive order directs agency actions without new statutory authority.
• C. A reorganization plan is a judicial decree; an executive order is a regulatory rule.
• D. Both are identical in authority.

Answer: (B)