The correct option is
A the character's opinion
The correct answer is the one that should NOT be included in a report.
Option B: A report is the detailed description of what happened, or it is about someone.
When describing past events or traits of a person, the opinion does not get included. The purpose of the report is to convey news and not tell the reader what the character thinks. Hence option B is correct.
Option A: The report's title is essential to a report. Hence it shall be included in a report.
Option C: The report should include the main events that take place, because they form the crux of that report. They hold a purpose for that report.
Option D: A report contains a definite structure, with introduction, body and conclusion being the basic structure.
Hence options A, C and D are not the right answers.