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It should be C.
Answer is C.
Assuming that Account record exist and Order__c is from external.
For the sake of completion & meaningful upsert, Order__c has external field 'OrderExternal_ID__c'
Account a = new Account(ERP_Customer_ID__c = '111111');
Order__c = o = new Order__c(Account__r = a , OrderExternal_ID__c = '1232323');
upsert o OrderExternal_ID__c;
Much better if Order__
C is correct answer.
"Use of upsert with an external ID can reduce the number of DML statements in your code, and help you to avoid hitting governor limits"
Ref: https://developer.salesforce.com/docs/atlas.en-us.apexcode.meta/apexcode/langCon_apex_dml_examples_upsert.htm