You want to create a PivotTable that uses fields from two Excel tables. What is the first step?

A$.$ Merge the two tables into one large dataset before creating the PivotTable.

B$.$ Create a PivotTable using one table and then add the second table to the PivotTable Fields task pane.

C$.$ Create a subtotal for each table, copy and paste the two subtotals together, and then create the PivotTable.

D$.$ Create a relationship on a common field between the two tables.