When the load protrudes from a vehicle, is it mandatory to signal it with the panel shown in the image?

When the load protrudes from a vehicle, is it mandatory to signal it with the panel shown in the image?
A)No, except for vehicles intended for the transport of goods.
B)It is only mandatory if the load protrudes at the rear.Correct
C)Yes, for all types of vehicles, but only when the load is indivisible.
A load that protrudes at the rear during the day, in clear weather and under normal visibility conditions, shall be signalled with a panel, V-20, measuring 50 by 50 centimetres, painted with alternating diagonal red and white stripes, placed at the rear end of the load so that it remains constantly perpendicular to the vehicle's axis. This applies to all vehicles, except those less than 1 metre wide, which do not need to signal a load protruding at the rear.