Would not be 'D'. There is no criteria.

For records where the Owner = Account Owner, share with Strategic Team (role?).

B is most likely.

NB: Queues - Proposals is a custom object and Queues supports Custom Objects: https://help.salesforce.com/s/articleView?id=sf.setting_up_queues.htm&type=5

"If the Grant Access Using Hierarchies option is unchecked for a public group that you’re adding to a queue, only queue members are added to the queue. If the option is checked, managers of those queue members are also added to the queue."

Proposal is a custom object so it can be owned by a queue.
changing the account lookup to master detail will do more than grant sharing to the account owner, but the question doesn't contain a requirement that conflicts with this.
owner-based sharing rule won't because the criteria should be on who to share with (so only apex sharing will work).
so A is correct

B suppose to be the corrected one not D , there is no criteria mentioned .

D
Criteria based Sharing rule

Ans is D, Criteria based Sharing rule