After detecting an intrusion involving the theft of unencrypted personal data, who shall the breached company notify first under GDPR requirements?

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After detecting an intrusion involving the theft of unencrypted personal data, who shall the breached company notify first under GDPR requirements?
A . Any parents of children whose personal data was compromised.
B . Any affected customers whose data was compromised.
C . A competent supervisory authority.
D . A local law enforcement agency

Answer: C