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It counts towards the file storage type.
answer is A.
Data Storage
Starting in late March 2019, Contact Manager, Group, Essentials, Professional, Enterprise, Performance, and Unlimited Editions are allocated 10 GB for data storage, plus incrementally added user storage. For example, a Professional Edition org with 10 users receives 10 GB of data storage, plus 200 MB, for 10.2 GB of total data storage.
File Storage
Contact Manager, Group, Professional, Enterprise, Performance, and Unlimited Editions are allocated 10 GB of file storage per org. Essentials edition is allocated 1 GB of file storage per org."
https://help.salesforce.com/s/articleView?id=sf.overview_storage.htm&type=5
Answer is A
In Saleforce.com you have two types of storage – File and Data. File storage includes attachments, items you've upload into the Documents tab, and Salesforce CRM Content. Everything else, including activities, is considered a record and counts towards your Data Storage allocation.Jun 22, 2010
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