According to the exam guide, one of the objectives is to "describe best practices for implementing a single-org strategy in a B2C scenario"1. This implies that option D is the best practice for loading individual consumers as contacts in Salesforce. This approach avoids creating unnecessary accounts and reduces data duplication. Option C is not correct because it creates one account per contact, which increases data volume and complexity. Options A and B are not correct because they do not leverage the standard contact object, which provides native functionality and integration with other Salesforce features.