Since contingency reserves are part of the cost baseline and management reserves are not, contingency reserves are included in the BAC and management reserves are not.
EAC may or may not include management reserves. If a project is running well, everything falls into place, and the project is running ahead of schedule and under budget, the EAC will be less than the BAC and thus, no need to tap into those management reserves. On the other hand, if the project is running a bit over budget and you need to request a bit of those management reserves to take it to the finish line, then the EAC will include the management reserves.