The correct answer is Option B.
A note is a short and informal record of something that is written to jog the memory later.
Note writing follows a particular format and is a step by step process.
The first step is listening or reading carefully the subject on which the note is to be prepared.
On basis of this first step one decides the important points and writes the note.
The above-mentioned explanation rules out Option A and C as correct options and the correct answer is option B.