Correct Answer:
Explanation/Reference:
Accounting: Read
Read plus Modify equals Read as it is the most restrictive.
Marketing: Modify
Modify plus Change equals Modify as they are equal.
Note: Share permissions and NTFS permissions are independent in the sense that neither changes the other. The final access permissions on a shared folder are determined by taking into consideration both the share permission and the NTFS permission entries. The more restrictive permissions are then applied.
Reference: Share and NTFS Permissions on a File Server
https://technet.microsoft.com/en-us/library/cc754178.aspx