In this scenario, just enable PA - person account... so the closest answer is C

The recommended solution for Universal Containers (UC) is:

C. Load one Account record and one Contact record for each individual consumer.

Explanation:
Since UC is moving to Salesforce from a home-grown CRM and they operate as a B2C business, the most optimal and standard way to represent B2C data in Salesforce is to create both an Account and a Contact record for each individual consumer. This aligns with Salesforce’s standard data model and optimally leverages out-of-the-box functionality.

Key Reasons:
Person Accounts:

Salesforce recommends using Person Accounts for B2C scenarios, which is essentially a combination of an Account and a Contact. With Person Accounts enabled, Salesforce represents each individual consumer as both an Account and a Contact, which are tightly linked.
Enabling Person Accounts automatically creates a one-to-one relationship between an Account and Contact, allowing you to store individual-specific data in a seamless manner.
Leverage Salesforce Features:

By having a one-to-one mapping between Account and Contact records, UC can fully utilize Salesforce’s built-in features like email campaigns, case management, and reporting, without custom configurations.
Standard features like hierarchies, sharing rules, and security models work well with the Person Account structure.
Data Integrity:

This model maintains the integrity and structure of Salesforce’s data model. Even though Person Accounts work as a single entity, behind the scenes, there are separate Account and Contact records, which allows for more flexibility and functionality within Salesforce.
Why Not Other Options?
A. Custom Object for Individual Consumers: This option would diverge from Salesforce’s standard data model, making it difficult to use out-of-the-box features. It would also require extensive customization for functionalities like email marketing, customer service, and other standard features.

B. Load all individual consumers as Account records only: Storing all c...