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A. The project statement of work
B. The project charter
C. Organizational process assets
D. Tools and techniques of the Initiating processes
I think all important, but C would probably have the most in it, you see as knowing the company assets of marketing and sales you can build a strategy and plan an effective business with an accurate descripition.
In my opinion : Option A
Explanation: These elements are part of the project statement of work used as an input to both of the Initiating processes.