Final answer:
The missed approach point on a precision approach is when you reach decision altitude (DA), at which the pilot decides to continue the approach or execute a missed approach if visual reference is inadequate.
Step-by-step explanation:
On a precision approach, the missed approach point is B. The point where you reach decision altitude (DA). The decision altitude is a specified altitude on an instrument approach at which the pilot must decide whether to continue the approach or initiate a missed approach if they do not have the required visual reference to land.
It is important to understand that the missed approach point is not where you contact the tower for landing clearance (Option D), not the point where you transition from the approach to the missed approach procedure (Option A), and not the point where you cross the threshold of the runway (Option C). It is specifically related to the altitude decision point during an approach.