What would be the most secure method to enable external sharing for this set of users?

A subset of users from the finance and human resources (HR) teams need to share documents with an external vendor. However, external content sharing is prohibited for the entire finance team.

What would be the most secure method to enable external sharing for this set of users?
A . Download and attach the documents to a Gmail message, and send them to the external vendor.
B . Move all users from the finance org unit to the HR org unit.
C . Enable ‘Visitor Sharing’ for the entire finance org unit.
D . Create a group with the finance and HR users who need to share externally.

Answer: D