D is correct since content is completely independent and if not brought first you will need another action in import+update to tie the content to the sections
https://trailhead.salesforce.com/content/learn/modules/quote-templates-in-salesforce-cpq/structure-a-customized-quote-template
"As an admin you create many pieces of template content, building up a library to choose from. Then, you use pieces of template content to construct a customized quote template that displays piece after piece in a generated proposal."
the answer should be D.
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