A company has just started using Azure. They have just acquired a subscription and created an Azure tenant. Where do they have to go to create users and groups for their Azure AD tenant? 

Answer options:

A.App Services
B.Azure Active Directory
C.Advisor
D.Cost Management + Billing

Answer – B 
You can create users and groups in Azure Active Directory. 
The Microsoft documentation mentions the following. 

The other services can’t be used to create users and groups. 
For more information on Azure Active Directory, please visit the below URL- 

https://docs.microsoft.com/en-us/azure/active-directory/fundamentals/active-directory-whatis