C is correct.
https://www.ibm.com/support/knowledgecenter/SSEP7J_11.1.0/com.ibm.swg.ba.cognos.ug_cr_rptstd.doc/c_cr_rptstd_modrep_highlight_data_cond_styles.html
I don't understand why it mentions "Conditional", if this topic is not part of the question, the specific cell is enough
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