This isn't actually a multiple choice question, but it looks the same as the ones I've seen in the past. So I'm asking about a question that looks like this (with or without the exterior box lines), with a question like "Which table is done correctly?"
If we follow the "boxes start in cell 1" logic, then the student loses the formatting cues that the box is part of the preceding question. So to me it seems more logical to have boxes start at the adjusted left margin instead of always starting in cell 1 regardless of context, usage, or other formatting rules. And if it is important to have boxes start in cell 1 at all times, then I think it should have been made clear in the box section of BF - there is currently no rule that someone can point to and say "According to rule __, all boxes must start in cell 1 - no exceptions, no transcriber discretion."