A. Yes
Custom object reports become accessible when you create a custom object and add a custom object tab in Salesforce. Additionally, you must enable the “Allow Reports” checkbox in the custom object settings to include the object in the report builder. Once this is done, Salesforce automatically generates a report type for the custom object, which can then be used to create reports.
In Salesforce, when you add a custom object tab, custom object reports become accessible. This is because the custom object tab allows you to display custom object data in Salesforce. However, please note that the visibility of these reports may depend on the user’s profile permissions.
A custom object tab purpose is to give a users access to custom object data and records in an app. Custom object tabs look and function just like standard tabs.
when creating a custom object you have to choose allow reports. In the question it only chose tabs
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