You need to prepare the file for the planned import

You plan to import several user accounts to an Office 365 subscription by using a CSV file.
You download a sample CSV file from the Office 365 admin center.
You need to prepare the file for the planned import.
What should you do?

A.
Add a column named Managed By.

B.
Add values to the UserName and Country columns.

C.
Add values to the UserName and DisplayName columns.

D.
Add a column named Password.

Explanation:
Example of CSV file content:

http://community.bamboosolutions.com/blogs/office-365/archive/2014/12/29/how-to-import-bulkuser-accounts-to-office-365-from-a-csv-file.aspx