When developing a Power BI Pro dashboard, where is the best place to initially develop the dashboard?

A.

The best way to create a dashboard in Power BI is to first develop the dashboard in Power BI Desktop and then upload this fully developed dashboard into Power BI Pro.

B.

It is best to design the entire dashboard in a Pro account because that is where the dashboards are always viewed.

C.

It is important to develop the dashboard in Desktop and then share it with others only using the Desktop application.

D.

First develop the initial dashboard in the Pro account, then download to the Desktop version to finish development, and then finally upload to the Pro account again.

(No guesswork. I i need correct explaination for right answer and why others are not correct)