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The correct answer is B.

OBJ-3.2: The ACL should be created with 172.16.1.3 as the Source IP, 192.168.1.12 as the Destination IP, 445 as the port number operating over TCP, and the ALLOW condition set. This is the most restrictive option presented (only the HR and Files server are used), and the minimal number of ports are opened to accomplish our goal (only port 445 for the SMB service).

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