You have created a GPO named RestrictU and linked it to the Operations OU $($containing $30$ users$)$ with link order $3.$ RestrictU sets several policies in the User Configuration node. After a few days, you realize the Operations OU has three users who should be exempt from the restrictions in this GPO. You need to make sure these three users are exempt from RestrictU's settings but that all other policy settings are still in effect for them. What's the best way to proceed?

a$.$ Move the three users to a new OU$.$ Create a GPO with settings suitable for the three users and link it to the new OU$.$

b$.$ Create an OU under Operations and move the three users to this new OU$.$ Create a GPO and link it to this new OU$.$ Configure the new OU to block inheritance of the RestrictU GPO.

c$.$ Create a global group and add the three users as members. Configure GPO security filtering so that the global group is denied access to the GPO.

d$.$ Set the Enforced option on RestrictU with a WMI filter that excludes the three user accounts.