If Phil is promoted from a Sales Associate to Senior Sales Exec, and the new sales associate is appointed to take Phil's responsibilities. What are the appropriate steps to transfer Phil's account to the new associate?
[A]. Overwrite Phil's User Profile with the new associates information and create a new profile for Phil.
[B]. Create a new profile for Phil as well as new associate. Deactivate Phil's profile with Sales Associate role and transfer all the accounts, opportunities and leads to the new associate.
[C]. Associate the new role to Phil's existing profile and Transfer all the accounts, opportunities and leads to the new associate.
[D]. None of the above
I have found the answer to [B] from many resources.
Can anyone help me please with the analogy behind this answer?