Which two best practices should the developer implement to optimize this code?

To optimize the code in question, it's important to follow best practices that reduce the number of SOQL queries and DML statements within loops, as these can quickly consume governor limits and lead to inefficiencies. Option C is correct because using a collection to hold records and performing a single DML operation outside of loops reduces the number of DML operations, which is a best practice for bulkifying code in Salesforce. Option D is also correct because querying records outside of a loop prevents hitting SOQL governor limits and makes the code more efficient. Options A and B are not correct in the context provided, as there isn't enough information to determine if changing the trigger context is necessary, and removing the DML statement altogether may not be feasible if the logic requires data to be persisted.

References

Apex Best Practices: Apex Developer Guide Best Practices