This is more advice than a straight up answer. (I wouldn't call it best practice).
Don't break inheritance
Don't apply deny rights.
Don't apply rights to individual files.
It's a support overhead that is just not needed.
Apply SYSTEM and the local administrators group at the root and let this filter down. Apply permissions to the folders as appropriate.
If you want to limit access to this file, then move it to its own folder at the same level as folder 'A' and apply the appropriate permissions to the folder. Write access for yourself, and read for everyone else (if that's appropriate).
This should be the core principle, if you want to restrict access to folders or files, move them to the an appropriate level where you can apply permissions without breaking inheritance or using deny rights.
Last tip, restrict access by groups not individual accounts. (With a caveat for home drives).