You are developing a Power Platform solution. The solution connects to a third-party accounting system by using a Web API through a Power Apps app that automatically exchanges contacts with the sales data. You have the following code: (Line numbers are included for reference only.) 
I don't think it's C. The question's looking for a mechanism to sync only unsynced data, and that's exactly what the odata.track-changes header (A) is designed for-it gets you a delta token so you only pull changes since your last call. Option C is more about entity references, not change tracking. Pretty sure A is right here, but open if someone has a counterpoint.