Answer:
The correct answer is B
Step-by-step explanation:
GTM (google tag manager), is a tool which allows the person to manage as well as deploy the marketing tags on the website, without modifying the code.
It is used so as to make easier for the marketers in order to execute the tags without relying on the web developers to do it.
When logging to GTM, the first thing need to be set up or create is the tag manager account so as to proceed further.