The following options can be considered true about Divine Proportion (also known as the Golden Ratio):
A) It can be observed when looking at a church.
B) It can be observed when looking at a real flower.
C) It can be observed when looking at a seashell.
These elements often demonstrate patterns that reflect the Divine Proportion in their structures or forms. However, D) "It can be observed when looking at water" is less directly associated with the concept of Divine Proportion, as water does not inherently display the ratio in its structure like the other examples mentioned.
Thus, the correct answers are A, B, and C.