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Fresh snow has the highest albedo among the options provided. Albedo refers to the measure of reflectivity of a surface, indicating how much sunlight is reflected back into the atmosphere. Fresh snow can reflect about 80% to 90% of incoming solar radiation due to its white color and smooth texture, which makes it highly reflective.

In contrast, dark soil absorbs a significant amount of sunlight, resulting in a lower albedo. Forested areas, with their varied textures and colors, also tend to have lower reflectivity compared to snow. Water bodies, depending on the angle of the sun and their surface conditions, can have variable albedo but generally reflect less light than fresh snow.

Thus, choosing fresh snow as the surface with the highest albedo is accurate, as it epitomizes a surface that effectively reflects sunlight, contributing to its role in climate and energy balance.