Explanation
Susan and users with the View All Data permission and Susan and users with access to the record are two statements that accurately describe who can view the file by default. When a file is posted to a record's feed, it inherits the sharing settings of that record. Therefore, only users who can view the record can view the file.
Users with the View All Data permission can view all records and files in the organization. Option C is incorrect, since users with a shared chatter post link to the file can only view the file if they have access to the record as well. Option D is incorrect, since Susan is not the only one who can view the file, but also users who have access to the record or the View All Data permission.