The most accurate reason for the implementation of terrace farming in the Incan Empire is:
D. terrace farming absorbed rainwater better.
Terrace farming was particularly effective in the steep, mountainous terrain of the Andes. By creating flat areas on slopes, the Incas were able to reduce soil erosion and create microclimates that helped retain moisture. This method allowed them to cultivate crops more effectively in an environment where rainfall could be inconsistent and where water management was crucial for agricultural success. The terraces also helped to capture and hold rainwater, making it available for crops during drier periods.
While A and B touch on aspects of light and protection, they do not accurately capture the primary reason for terrace farming in relation to the Incas' needs. Option C is unrelated to the primary purpose of terrace farming, which was agricultural rather than religious or sacrificial in nature.