The business needs, strategic plan, and product scope description all describe elements of which of the following?

sure its the project statement of work 

I think all important, but C would probably have the most in it, you see as knowing the company assets of marketing and sales you can build a strategy and plan an effective business with an accurate descripition.

In my opinion : Option A

Explanation: These elements are part of the project statement of work used as an input to both of the Initiating processes.