The step that is necessary for the formation of all fossil fuels is:
a. the remains of plants and animals are buried at the bottom of oceans.
While other factors, such as heat and pressure (option d), are also involved in the transformation of organic material into fossil fuels, the initial crucial step is the burial of the remains in a suitable environment, often associated with water bodies like oceans, but also swamps (option c) in the case of some types of fossil fuels like coal. However, since fossil fuels can form from both marine and terrestrial organisms, option a is the most comprehensive.