Option A: Using aTest Data Factoryclass is a recommended approach to create test records programmatically. This ensures that the test is independent of existing data and can be executed in isolation. Option B: The@IsTest(SeeAllData=true)annotation allows the test to access existing records in the database, includingPricing_Structure__c. However, this is less recommended as it creates a dependency on existing org data. Not Suitable: Option C:Test.loadDatais used to load records from a static resource (CSV) but doesn't suit the requirement directly. Option D: Addingwithout sharingto a class impacts sharing rules but does not create or ensure the existence of test data. Testing Best Practices