How do you create an Adjustment Layer, and why is it preferred over directly adjusting the layer's pixels?

How do you create an Adjustment Layer, and why is it preferred over directly adjusting the layer's pixels?

• A. Layer > New Adjustment Layer (e.g., Levels, Curves); adjustment layers are destructive.
• B. Edit > Apply Adjustment; it's non-destructive.
• C. Layer > Merge Down; this applies adjustments.
• D. Layer > New Adjustment Layer (e.g., Levels, Curves); adjustment layers are non-destructive and can be masked or clipped to specific layers.

Answer: (D)