Final answer:
The basic level of work consists of elements that combine to form tasks, which is crucial in business management and organizational theory.
Step-by-step explanation:
The most basic level of work is made up of the elements of work, which combine to form tasks. Therefore, the correct answer to the question is B) elements; tasks. Understanding this hierarchy is essential in business management and organizational theory, where breaking down work into its most basic components is an important step in process analysis and job design.