Final answer:
A CT guided needle biopsy is the most appropriate next step given the patient's normal physical exam, lack of risk factors for tuberculosis or lung cancer, which allows for sampling of the lesion to determine its nature (D).
Step-by-step explanation:
The most appropriate next step in the management of this 34-year-old man with a detected 14mm rounded opacity during a chest x-ray is to perform a CT guided needle biopsy. Considering the patient's lack of symptoms, normal physical exam, no history of smoking, exposure to tuberculosis, or family history of malignancy, other aggressive interventions or treatments like beginning tuberculosis therapy (rifampin, isoniazid, pyrazinamide, and ethambutol) or a thoracotomy are not indicated without further diagnostic confirmation.
A CT guided needle biopsy will allow for the sampling of the lesion and help identify if it is benign or malignant, infectious or noninfectious. Since the opacity has calcifications and there is no evidence of infection or cancer from the patient's history and examination, a biopsy is a prudent step to determine the nature of the opacity.