The first step in ethical decision-making for IT professionals is to develop a problem statement, which involves clearly identifying and defining the ethical issue at hand. Before choosing solutions, an IT professional must fully understand the nature and scope of the problem.

Relevant Ethical Reference in Technology:

Ethical Decision-Making Models -- Models like the Kidder Ethical Decision-Making Model and Rest's Four-Component Model emphasize problem identification as the first step.

ACM Code of Ethics -- Encourages IT professionals to assess issues carefully before taking action.

Deontological Ethics (Kantian Ethics) -- Ethical decisions require a clear understanding of duty and obligations, which begins with defining the problem.

Business & IT Governance (COBIT Framework) -- Ethical IT management requires problem assessment before action.

Thus, the correct first step in ethical decision-making is B. Develop a problem statement