Correct Answer D

The Right Answer is Option D. If the Admin goes with Option A, all the CRED permission will be available for the new user regardless of his/her role in the organization which would obviously lead to insecurity in the org and thus the Admin's failure to maintain the org security.

Correct Answer is D

This is not the best practice.
All the records from the previous user will now show under the current user.
Instead, you can just deactivate the old user to assign his license to the new user.
So the Answer must be 'D'