What is the minimum number of policies you should recommend?

Your company has a Microsoft Office 365 subscription.
The company has the departments and teams shown in the following table.

You need to recommend which policies must be created to meet the following requirements:
Users in the HR department must be prevented from sending messages marked as Urgent.
Users in the finance department must be able to send messages marked as Urgent.
Users in the finance department must be able to delete sent messages.
The solution must only affect the HR department users and the finance department users.
What is the minimum number of policies you should recommend?
A. two messaging policies
B. one messaging policy and one permission policy
C. one permission policy only
D. two permission policies
E. one messaging policy only