What are the values for first and second once the code executes?

Refer to code below:

Let first = ‘who’;

Let second = ‘what’;

Try{

Try{

Throw new error(‘Sad trombone’);

}catch (err){

First =’Why’;

}finally {

Second =’when’;

} catch (err) { Second =’Where’;

}

What are the values for first and second once the code executes?
A . First is Who and second is When
B . First is why and second is where
C . First is who and second is where
D . First is why and second is when