In Which of the Following Situations Would Your Manager Be

In which of the following situations would your manager be considered both the primary and initial audience?

A) Your manager asks you to compile the latest sales figures and put them in an informative report so she can decide if your new marketing strategies have paid off.
B) Your manager asks you to compile sales figures for the last fiscal year so she can send them to her boss,who needs the information to prepare himself for an upcoming board meeting.
C) You write a proposal to your manager suggesting a new promotional idea in the hope that she will like it enough to pass it on to the division chief,who has the power to implement a new plan.
D) Your company's newsletter needs information on your department's softball team,which your manager wants to see before it's passed on to the editor.