What will be the content of the cars.

The correct answer is C. The code creates an XML root element named data and then adds two child elements named car. Each car element receives a brand attribute, one with the value Audi and the other with the value Volkswagen. The statement tree.write('cars.xml', 'UTF-8', True) writes the XML document using UTF-8 encoding and explicitly enables the XML declaration through the third argument. Because the XML declaration is enabled, the output begins with < ?xml version='1.0' encoding='UTF-8'? > . The generated XML body then contains the data element with two self-closing car child elements. Options without the encoding declaration are therefore incomplete.