The single most important ingredient in a good beer is high-quality

a. malt.
b. yeast.
c. hops.
d. water.

the main ingredient is Malt

Yeast is for the fermentation

Hops mainly for the taste

Water is 95% of this beveragebut is it considered as a main ingredient...in quantity yes, but it doesn't make a beer !!!

hope I helped

The single most important ingredient in a good beer is high quality WATER. The correct option is D.
The quantity of water in beer is more than 90%. High quality water is the most important ingredient that is required in beer making process. 
After water comes barley malt, hops and then yeast respectively.

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