The correct answer is: A. TabIndex values.
TabIndex is a property of a control that determines the order in which the control receives focus when the user presses the Tab key. The TabIndex property is an integer value that starts at 0 for the first control in the tab order and increments by 1 for each subsequent control.
The TabOrder property is a collection of control IDs that determines the order in which controls receive focus when the user presses the Tab key. The TabOrder property is a read-only property that is set at design time.
The Tab values are the values that are displayed in the Tab Order dialog box. The Tab values are the control IDs of the controls in the tab order.
The arrangement of the controls in the interface does not determine the tab order. The tab order is determined by the TabIndex and TabOrder properties.