Your company has serval departments. Each department has a number of virtual machines (VMs). The company has an Azure subscription that contains a resource group named RG1. All VMs are located in RG1. You want to associate each VM with its respective department. What should you do? 

Answer options:

A. Create Azure Management Groups for each department.
B. Create a resource group for each department.
C. Assign tags to the virtual machines.
D. Modify the settings of the virtual machines.

C

Reference: https://docs.microsoft.com/en-us/azure/azure-resource-manager/resource-group-using-tags