It does make sense to have the report type focus on the parent object to show related records. Salesforce knows how to structure it for better usability.
I wonder if the report type would be different if the lookup field was added to the Box object instead of the Account object. Hmm, something to ponder.
Yes, you're correct. Salesforce creates the report type based on the perspective of the parent object, so adding the lookup field to the Box object would show Boxes with associated Accounts in the report.
D) Accounts with Boxes is the correct answer. The report type is automatically created from the perspective of the parent object, which is Accounts in this case.
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