Exam AZ-140 topic 6 question 14 discussion

The question is misformulated. If you have an Azure file share in use, you already have an Azure Storage account. Azure file shares are hosted within Azure Storage accounts, so having a file share implies that the necessary storage account is already set up. A is incorrect in this case. D is the only relevant option as a first step

D. an Azure Recovery Services vault The Recovery Services vault is essential for managing and storing the backup data.

D Azure Recovery Services vaults support backups for Azure Files shares, which allows to configure backup policies, set recovery points, and manage file-level recovery. The question note (Each correct selection is worth one point) implies that more than one answers is required. But the question actually says "What should you create first?" which means that only 1 answer is required. Otherwise the question has to be reformulated to "Which two actions should you create first". This might be occur also in the exam than the given answers are correct.