Nothing much more to add than has been said already - B, but keep the file level with the sides so the base ends up at the same angle as them. Doesn't matter if you touch the sides a little, a couple of scrapes will sand/buff out. It'd be nice if you could file to a scribe line on the underside, but getting the alignment spot on would be problematic.
Or D, raise them from flat sheet and use a sharp-edged stake to put the bottom creases in
My parenthetical comment just referred to the fact that I ought to give feedback more in posts rather than just dealing with the technical part of the query.
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