Which of the following statement regarding the rectus sheath is accurate?
a. It is formed by the aponeuroses from external and internal abdominal oblique muscles
b. Its thickness is about the same in front of and behind the rectus abdominis
c. There is an arcuate line and it is between the upper 1/3 and lower 2/3 of the rectus abdominis
d. It does not cover the anterior side completely
e. None of the other statements is accurate