The correct answer is C. First
Explanation:
A cover letter is a formal document a candidate of a job writes to the employer or company in order to show his or her interest for a job vacant. Because of this it is common cover letters include a introduction of the candidate; the reference to the job he or she is applying for and the reasons why the candidate should be hired including skills and experience during the first paragraph; a set of paragraphs that develop and explain in a detail way the ideas of the ideas that are mentioned in the first paragraph and a concluding paragraph or paragraphs in which the candidate summarizes the information and encourages the reader to read the candidate's resume or schedule an interview.
Considering this, it can be concluded in the "first" paragraph of the cover letter it is necessary to include an introduction of the candidate (yourself) and the reasons that make the candidate (you) fit for the job, because this information allows the candidate to developed the body paragraphs and the reader immediately knows the content of the letter and the candidate.
