You have a Microsoft Entra tenant that contains the following users:

User$1$ has a Department set to Sales and a Country set to USA

User$2$ has a Department set to Marketing and a Country set to USA

User$3$ has a Department set to Sales and a Country set to DE

User$4$ has a Department set to Marketing and a Country set to DE

You create a group named Group$1$ that has the following dynamic membership rule.

user.country $-$eq "USA" $-$and user.department $-$eq "Marketing" $-$or user.department $-$eq "Sales"

Which users are members of Group$1?$