How can this be achieved using AWS services or features?

Each department within a company has its own independent AWS account and its own payment method. New company leadership wants to centralize departmental governance and consolidate payments.
How can this be achieved using AWS services or features?
A. Forward monthly invoices for each account. Then create IAM roles to allow cross-account access.
B. Create a new AWS account. Then configure AWS Organizations and invite all existing accounts to join.
C. Configure AWS Organizations in each of the existing accounts. Then link all accounts together.
D. Use Cost Explorer to combine costs from all accounts. Then replicate IAM policies across accounts.

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