The correct answer isBbecause the company needs tocentrally manage backups across multiple AWS accounts, improvedisaster recovery posture, and protect backups fromaccidental deletion or compromise of an AWS account.AWS Backup policies in AWS Organizationsprovide centralized governance and automation for backup plans across member accounts. By storing copies of backups inadditional AWS accounts, the company gains stronger isolation and protection against account-level compromise.

Cross-account backup copies are especially important when the requirement includes protection from a malicious attack on an AWS account. If backups remain only in the same account, an attacker with sufficient permissions in that account could potentially alter or delete them. Storing backup copies in a separate account provides administrative separation and strengthens recovery options. This is a recognized AWS best practice for improving cyber resilience and recovery assurance.

Option A is incorrect because copying backups to additional Availability Zones within the same account does not address centralized management across Organizations or protect against malicious actions in that account. Option C improves regional resilience but still lacks centralized policy-based management and account isolation. Option D provides centralized policy management and cross-Region resilience, but it does not directly address the requirement to protect against an attack on a single AWS account as effectively ascross-account backup copies.

AWS guidance for enterprise backup strategy emphasizescentralized backup management with AWS Backup and AWS Organizations, pluscross-account copiesfor stronger protection and recovery. Therefore, usingAWS Backup policies in Organizations to store copies in additional AWS accountsis the best solution.