A should be the correct answer. Permission sets are used for extending permissions, not decreasing.

it's C

The answer is C, if you read the question it clues you in that the profile has not been created yet.

I think A is the correct answer. Permission sets are usually used for extending permissions beyond what is provided.

A is the answer in the question it asks a "user" referring to singular, if a group I would answer C as it usually is best practice

I don't think C works. Permission sets can only add permissions. So if the profile gives him delete access, then the permission set can't take that access away.

C is better,

Los conjuntos de permisos otorgan permisos adicionales y parámetros de acceso a los usuarios.

Its C.

You can control whether a group of users can create, view, edit, or delete any records of that object.

https://trailhead.salesforce.com/content/learn/modules/data_security/data_security_objects

why not C ?