-- Answer: B --

Baptism is "...in order that...we too might walk in newness of life."

What is this "newness of life"? Isn't it obvious that it would be referring to the time when one becomes a Christian? Jesus had said that He had come in order that people might have life and have it more abundantly (Jn. 10:10). This is received when one is "born again" (Jn. 3:3-5), which enables the person to be a "new creature" in Christ Jesus (2 Cor. 5:17). By far, it is much more than merely "turning over a new leaf."

Again, it is evident that baptism must be performed before one can receive this new life.