According to this piece of documentation from Microsoft: https://learn.microsoft.com/en-us/power-apps/developer/data-platform/use-change-tracking-synchronize-data-external-systems
* When retrieving changes via WebAPI: add header "prefer: odata.track-changes"
* When retrieving changes via .NET code: use RetrieveEntityChangesRequest
Given that the question is pretty much clear ("You plan to use the Organization Service to retrieve the delta data by using C#."), the answer can only be option C.
Org service doesn't use odata.track-changes... MS docs say RetrieveEntityChangesRequest
https://learn.microsoft.com/en-us/power-apps/developer/data-platform/use-change-tracking-synchronize-data-external-systems
To retrieve delta data using the Organization Service in C#, you should use the RetrieveEntityChangesRequest message. This message is specifically designed to work with change tracking in Microsoft Dataverse to retrieve changes made to the data
C is correct.
To retrieve delta data from the Account table in Microsoft Dataverse using the Organization Service in C#, you should use the RetrieveEntityChangesRequest message. This message is specifically designed for retrieving changes that have occurred in an entity, including changes made after enabling change tracking.
Clearly mention in the below link
https://learn.microsoft.com/en-us/power-apps/developer/data-platform/use-change-tracking-synchronize-data-external-systems#retrieve-changes-for-a-table-using-net-sdk
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