How should an Architect determine which of these systems is the system of record?

Get Cloudy Consulting has the following environment:

• All accounts and opportunities are created in Salesforce.

• Salesforce is integrated with three systems:

– An ERP system feeds order data into Salesforce and updates both Account and Opportunity records.

– An accounting system feeds invoice data into Salesforce and updates both Account and Opportunity records.

– A commission system feeds commission data into Salesforce and updates both Account and Opportunity records.

How should an Architect determine which of these systems is the system of record?
A . Account and opportunity data originates in Salesforce, and therefore Salesforce is the system of record.
B . By default, the system of record is determined by the last integration process that runs.
C . Whichever system updates the attribute or object should be the system of record for that field or object.
D . Data flows should be reviewed with the business users to determine the system of record per object or field.