Why is the Create Blocks function in calc scripts and Business Rules important in Planning?

A.
Data may not exist for the combination of sparse members so you have to create the
block before loading data value to the block.

B.
Data may not exist for the combination of dense members so you have to create the
block before calculating the data value for the block.

C.
Data may not exist for the combination of sparse members so you have to create the
block before calculating the data value for the block.

D.
Data may not exist for the combination of dense members so you have to create the
block before block loading data to the block.