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B is correct.
Any valid character can be used as a field delimiter (not A)
Snowflake recommends that files be compressed, but it's not required (Not C)
You can drop columns from the file to the target table (Not D)
https://docs.snowflake.com/en/user-guide/data-load-considerations-prepare#preparing-delimited-text-files
C
A is not right
https://docs.snowflake.com/en/user-guide/data-load-prepare
Structured
Delimited (CSV, TSV, etc.)
Any valid singlebyte delimiter is supported; default is comma (i.e. CSV).
We recommend that you compress your data files when you are loading large data set.
re: delimiter, you can set up your own delimiter for CSV using CREATE FILE FORMAT:
https://docs.snowflake.com/en/sql-reference/sql/create-file-format
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