Answer: C
Option A is incorrect as it is not advised per user, as it would be time consuming and difficult to maintain for large number of users
Option B is incorrect because session is per user login and policy is not applied on user session
Option C is CORRECT because it would help to provide the access for group of users and helps in managing efficiently
Option D is incorrect because it is applicable for free tier by default
Diagram:
Reference:
https://docs.microsoft.com/en-us/azure/active-directory/authentication/howto-mfa-userstates