Which steps should be followed in the property transfer process?

The correct step in the property transfer process is to complete the necessary forms and ensure a physical inspection of items. This is crucial because the proper documentation is vital for maintaining accountability of military property. Filling out transfer forms ensures that there is a clear and formal record of the transaction, which is necessary for tracking inventory and preventing potential losses or discrepancies.

Additionally, a physical inspection of the items being transferred verifies their condition and confirms that they match the documentation. This step helps to prevent issues related to damaged or missing property that could lead to accountability problems later on.

Communication with higher authorities, while important in some contexts, does not address the fundamental requirements for ensuring a clear and accountable transfer process. Similarly, relying on only verbal agreements can lead to misunderstandings and a lack of documentation, which is not acceptable in a military context focused on precise accountability. Hence, option B encapsulates the essential elements for a successful property transfer.