Final answer:
The best option to use when importing audio into a session is 'Link'.
Step-by-step explanation:
When importing audio into a session, if the sample rate, bit depth, number of channels match the session and it is on a real-time drive, the best option to use is Link. Linking the audio allows you to reference the audio file from its original location without making a copy of it, thus saving disk space. This option is especially useful when working with large audio files or limited storage space.