A Technician Wants to Limit Access to a Group of Folders

Multiple Choice

A technician wants to limit access to a group of folders and is using Group Policy to prevent the users in the sales department from accessing folders assigned to the accounting department. The technician is having difficulty achieving acceptable results.  
Which of the following is the most likely reason the technician is having difficulties?

A) The users in the sales department are in a different domain than the accounting department users.
B) The technician should be using Local Security Policy instead of Group Policy.
C) The technician is not signed in as a Domain Admin.
D) The technician should be setting NTFS permissions instead of using Group Policy.