Which answer is the best explanation for how to set up this problem?

35.4 – 7.01 = ?

a.
put a zero after the 4 in 35.4 and align the 7 in 7.01 with the 5 in 35.4.

b.
align place values so that the 4 in 35.4 is aligned with the 1 in 7.01.

c.
put a zero between the decimal point and the 4 in 35.4 and align place values.

d.
align place values so that the 4 in 35.4 is aligned with is aligned with the 7 in 7.01.