Your company has ten offices. You will create several billing reports in the Azure portal, each showing Azure resource usage for an office. Which Azure Resource Manager feature should you use before generating the reports?

Tags are key-value pairs that allow you to logically organize Azure resources. By tagging resources with an "Office" key and the specific office name as the value (e.g., Office: London, Office: New York), you can then use these tags to filter and group resources within the Azure portal's cost management and billing reports, making it easy to generate usage reports per office. Templates (Azure Resource Manager templates) are used for deploying infrastructure as code, not for organizing or reporting on existing resources. Locks prevent accidental deletion or modification of resources, which is unrelated to billing reports. Policies enforce organizational standards and compliance, but they don't directly enable reporting based on logical groupings like office locations.