The correct answer is A) whistle, strobe light and reflective tape. Immersion suits are designed to protect the wearer from hypothermia in cold water emergencies. As per Coast Guard regulations, immersion suits must be equipped with a whistle for signaling, a strobe light for visibility, and reflective tape to aid in search and rescue efforts. This equipment helps ensure the wearer can be located and rescued quickly in the event of an emergency. The other options are incorrect because: B) an air bottle is not a required component of an immersion suit, C) a hand-held flare and sea dye marker are not required, and D) a hand-held flare alone does not provide the full set of required signaling devices.