Amazon SNS subscription filter policies are designed to control which messages are delivered to subscribers based on message attributes. AWS documentation recommends using subscription filters to reduce unnecessary downstream processing and cost.

By configuring a filter policy on the SNS subscription, only messages that match refund-specific attributes are sent to the Lambda function. This ensures that the Lambda function is invoked only when required , eliminating wasted invocations and simplifying the function logic.

Option A is incorrect because Lambda event filtering applies to services such as SQS and DynamoDB Streams, not directly to SNS. Option B increases invocation cost and code complexity. Option D does not filter messages and does not address the requirement.

Therefore, SNS subscription filter policies provide the cleanest, most efficient, and AWS-recommended solution.