The correct answer is C. Cell.
A cell is the intersection of a row and a column in a spreadsheet. It is the smallest unit of data in a spreadsheet, and it can contain text, numbers, formulas, or functions.
A form is a user interface element that allows users to enter data into a database. It is typically made up of fields, which are the individual pieces of data that the user enters.
A cursor is a symbol on a computer screen that indicates where the next character that is typed will be inserted.
A record is a collection of related data items. In a spreadsheet, a record is typically a row of data.