Which T-SQL command should you recommend?

You plan to modify a stored procedure to use temporary data.
The stored procedure must meet the following requirements:
Favor physical memory when physical memory is available.
Be able to roll back changes to the temporary data.
You need to recommend which object to add to the stored procedure.
Which T-SQL command should you recommend?
A. CREATE TABLE ##Table…
B. CREATE TABLE Table…
C. CREATE VIEW Table…
D. CREATE PARTITION SCHEME Table…
E. DECLARE TABLE @ Table…