A large company is migrating ils entire IT portfolio to AWS. Each business unit in the company has a standalone AWS account that supports both development and test environments. New accounts to support production workloads will be needed soon. The finance department requires a centralized method for payment but must maintain visibility into each group's spending to allocate costs. The security team requires a centralized mechanism to control IAM usage in all the company's accounts. What combination of the following options meet the company's needs with the LEAST effort? (Select TWO)