The answer is "c."
While security controls are implemented in the create phase in the form of SSL/TLS, this only protects data in transit and not data at rest. The store phase is the first phase in which security controls are implemented to protect data at rest.
Create phase is the correct answer.
"Security controls can be initially implemented at the Create phase as well, specifically in the form of technologies such as Secure Sockets Layer (SSL) and Transport Layer Security (TLS) with data that is inputted or imported."
Carter, Daniel. CCSP Certified Cloud Security Professional All-in-One Exam Guide, Third Edition (p. 90). McGraw Hill LLC. Kindle Edition.
Tricky question, as Store does state, first place where security controls can be implemented. However within Create security controls can be initially implemented, so has to be D
I woudl say Create - it is already a stage where you can implement data classification so security controll
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