**Core Concept**
The incidental finding of an adrenal mass on a CT scan requires careful evaluation and management to differentiate between benign and malignant lesions. The primary concern is to determine whether the mass is functioning or non-functioning, as this impacts the treatment approach.

**Why the Correct Answer is Right**
The correct approach involves assessing the mass for hormonal production, particularly catecholamines, which can be secreted by certain adrenal tumors. This is typically done through a 24-hour urine collection for fractionated metanephrines and plasma free metanephrines. Additionally, imaging characteristics, such as size, shape, and enhancement pattern, are evaluated to help differentiate between benign and malignant lesions. Functional imaging with PET-CT or MIBG scan may also be considered in selected cases.

**Why Each Wrong Option is Incorrect**
**Option A:** This option may be considered, but it is not the primary step in managing an incidental adrenal mass. The initial evaluation should focus on assessing the mass for hormonal production and imaging characteristics.

**Option B:** This is incorrect because the primary concern with an incidental adrenal mass is to differentiate between benign and malignant lesions, and to assess for hormonal production.

**Option C:** This option is incorrect because the initial evaluation of an incidental adrenal mass should not focus on surgical resection, but rather on assessing the mass for hormonal production and imaging characteristics.

**Clinical Pearl / High-Yield Fact**
It is essential to remember that the management of an incidental adrenal mass should follow a stepwise approach, starting with assessing the mass for hormonal production, followed by imaging evaluation, and finally, considering surgical resection in selected cases.

**Correct Answer:** C. Surgical resection is not typically the initial step in managing an incidental adrenal mass.