Answer:
"We could make masks out of bed sheets or other easily accessible cloth."
The answer is the text will be arranged in Sequential order, which is the order of steps. At the end of the first paragraph it talks about how it will talk about the steps of putting on a helmet.
Hope this helps, and feel free to ask for my help anytime :)
This is an easy one, use the order of elimination for problems like these in the future, but the answer is (A).