Comprehensive and Detailed Explanation:

This patient has end-stage heart failure with frequent hospitalizations, progressive symptoms, and functional decline. The most appropriate next step is to initiate a goals-of-care conversation, including acknowledgment of the prognosis.

Toronto Notes 2023 – Cardiology / Palliative Care:

“In advanced heart failure with recurrent admissions and functional decline, a goals-of-care discussion should be initiated to align treatment with patient values.”

MCCQE1 Objectives (Cardiology > 34-4 / ELOM > 90-2):

“Candidates must recognize end-stage illness and provide appropriate communication and palliative care planning.”

Deactivating the defibrillator (B) may be appropriate later but should follow a goals-of-care conversation. Reassuring (C) ignores the true clinical trajectory.