Option A sounds good. The external reference field is where I'd expect to find that kind of information. Simple and straightforward, just the way I like it.
I'd go with D. Seems like the account number would be in a custom field that's been designated in the mapping between SAP CRM and the Sales and Service Cloud.
Option B looks right to me. The SAP Sales and Service Cloud account number is typically stored as an Identification number of type CRMPCD in the business partner record.
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