Final answer:
In rational emotive behavior therapy, Albert Ellis focuses on the Beliefs (B) step in the A B C reasoning process, where irrational beliefs are identified and disputed to reduce emotional distress.
Step-by-step explanation:
The step in Albert Ellis' A B C reasoning process that he emphasizes during rational emotive behavior therapy (REBT) is Beliefs (B). Ellis believed that it is not the activating event (A) itself that causes emotional consequences (C), but rather the beliefs (B) about the event that lead to emotional distress. During REBT, the therapist works with the client to identify and dispute irrational beliefs, thereby reducing emotional problems and helping to change dysfunctional behaviors.