An organization is planning to use AWS for 5 different departments. The finance department is responsible to pay for all the accounts. However, they want the cost separation for each account to map with the right cost center. How can the finance department achieve this?

A. Create 5 separate accounts and make them a part of one consolidate billing
B. Create 5 separate accounts and use the IAM cross account access with the roles for better management
C. Create 5 separate IAM users and set a different policy for their access
D. Create 5 separate IAM groups and add users as per the department’s employees