Correct Answer: A and C
When changing the owner of a record the sharing rules and manual sharing will be affected. What happens for sharing rule is that all ownership-based sharing rules for the records are then recalculated based on the new owner role and all the manual sharing is removed from the records that were transferred. Option B is incorrect because changing the owner record will not impact the role hierarchy. But changing the owner role may impact the records the user can view based on where he/she is added within the hierarchy.
Option D is incorrect because permission sets are not related to the record owner. It is used for setting up permission on a certain object.
References:
https://help.salesforce.com/s/articleView?id=sf.managing_the_sharing_model.htm&type=5