D: After you save a report type, you can't change the primary object.
If the primary object on a report type is a custom or external object, and that object is deleted, the report type and reports created from it are deleted.
https://help.salesforce.com/s/articleView?id=sf.reports_defining_report_types.htm&type=5
B is not correct due to this page: https://help.salesforce.com/s/articleView?id=sf.reports_defining_report_types.htm&type=5
"You can choose from all objects—even the objects that you don't have permission to view. This flexibility lets you build report types for a variety of users."
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