How can an app builder implement these requirements?

universal containers hasseveral large customers that sell their products through dealers. Each customer and dealer has an individual rep who works directly with uc and each is billed separately.

How can an app builder implement these requirements?
A . Create a single account record, add each rep as a contact and create a custom dealer object
B. Create both customer and dealer as accounts, add each rep as a contact on the corresponding account and create an account hierarchy.
C. Create a single parent record, add each rep as a contact to the parent account and add each dealer as a child record
D. Create both customer and dealer as accounts, create account teams on each account and associate the dealer records with the parent account.

Answer: B

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