Which entry in this /etc/quotas file for a qtree on /vol/wmv will affect the target?

Which entry in this /etc/quotas file for a qtree on /vol/wmv will affect the target?

A.
The last entry for the qtree.

B.
The first entry for the qtree.

C.
The entry related to the group.

D.
The entry related to the user.

Explanation: