[ME-116] According to the DA-42 SOP, if an engine failure occurs during the take-off roll before reaching Vmca (or with sufficient runway remaining), what is the FIRST immediate action? (Ref: SOP Page 53)

• A) Set flaps to LDG position
• B) Advance the operating engine to MAX power and continue take-off on one engine
• C) Select the landing gear lever UP
• D) Immediately retard both power levers to IDLE (Power REDUCE) and stop straight ahead on the runway using brakes and rudder