Hi there!! The answer would be D. Because C. would make you get a low grade and writing has several steps in order. B. is the last step part of the finalizing step in righting a business letter or report so that is also incorrect. A. would be the 3rd part because that is the part when u take you're report or whatever and make into parts. And D. is correct, because the first step you need to do is write note cards and ask yourself Who, what, where, when, and how. So D. is the most reasonable answer