I think D is correct

As long as we didnt overpass 100% of the revenue split percentage , we only need Revenue Split

As i saw on documentation :

* Opportunity product splits can be applied to both revenue and overlay splits. If an opportunity product split is applied to a revenue split, it cannot exceed 100%. If it’s applied to an overlay split, it can exceed 100%.

B
To enable representatives to view the individual team member's split percentage, where the split percentage is less than 100% of the revenue amount, the recommended attribution method would be the "B. Opportunity Overlay Split."

The Opportunity Overlay Split allows for flexible revenue splitting among team members involved in an opportunity. It allows representatives to have their own individual split percentages, even if the combined total is less than 100% of the revenue amount.