Which is NOT a valid technique to accurately attribute costs to resources used by each team?

Multiple teams are sharing a tenancy in Oracle Cloud Infrastructure (OCI). You are asked to figure out an appropriate method to manage OCI costs.
Which is NOT a valid technique to accurately attribute costs to resources used by each team? (Choose the best answer.)
A. Create a Cost-Tracking tag. Apply this tag to all resources with team information. Use the OCI cost analysis tools to filter costs by tags.
B. Create separate compartment for each team. Use the OCI cost analysis tools to filter costs by compartment.
C. Create an Identity and Access Management (IAM) group for each team. Create an OCI budget for each group to track spending.
D. Define and use tags for resources used by each team. Analyze usage data from the OCI Usage Report which has detailed information about resources and tags.

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