Which of the following is the least effective privacy preserving practice in the Systems Development Life Cycle (SDLC)?

Which of the following is the least effective privacy preserving practice in the Systems Development Life Cycle (SDLC)?
A . Conducting privacy threat modeling for the use-case.
B. Following secure and privacy coding standards in the development.
C. Developing data flow modeling to identify sources and destinations of sensitive data.
D. Reviewing the code against Open Web Application Security Project (OWASP) Top 10 Security Risks.

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Answer: C