What happens to the Account record when User2 synchronizes her changes?

Two users named User1 and User2 work offline in Microsoft Dynamics CRM Client for Microsoft Office Outlook.
User1 changes the Main Phone and Address1: City fields for an Account record while offline. User2 changes the Main Phone and Website fields in the same Account record while offline.
User1 clicks the Go Online button in the Microsoft Dynamics CRM Client for Outlook to synchronize his changes.
The Main Phone and Address1: City fields are updated to match the changes that User1 made.
After User1 synchronizes his changes, User2 also synchronizes her changes by clicking the Go Online button in Microsoft Dynamics CRM Client for Outlook.
What happens to the Account record when User2 synchronizes her changes?
A. The Website field is updated to match the change made by User2. The change made by User2 to the Main Phone field is discarded because User1 updated the field first.
B. The changes made by User2 are discarded because User1 synchronized the Account record first.
C. The Main Phone and Website fields are updated to match the changes made by User2. The changes made by User1 are overwritten when User2 synchronizes her changes, so the Address1: City field reverts to its original value.
D. The Main Phone and Website fields are updated to match the changes made by User2. The change made by User2 to the Main Phone field overwrites the change made by User1 because User2 synchronized later.

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