I think B is the correct answer. Using the Salesforce Data Entry Source on the Contact Object would allow you to trigger the journeys when new contacts are created for those key accounts.
I think C could also work. Using the Salesforce Data Entry Source on the Account Object might be a more direct way to trigger the journeys for those key accounts.
Option C makes the most sense to me. Connecting the Account Object to Marketing Cloud Connect seems like the way to go for customized account-based journeys.
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