The company should create an Amazon Route 53 Resolver DNS Firewall domain list that contains the allowed domains. The company should configure a DNS Firewall rule group with a rule that has a high numeric value that blocks all requests. The company should configure a rule that has a low numeric value that allows requests for domains in the allowed list. The company should associate the rule group with the VPC. This solution will meet the requirements because Amazon Route 53 Resolver DNS Firewall is a feature that enables you to filter and regulate outbound DNS traffic for your VPC. You can create reusable collections of filtering rules in DNS Firewall rule groups and associate them with your VPCs. You can specify lists of domain names to allow or block, and you can customize theresponses for the DNS queries that you block1. By creating a domain list with the allowed domains and a rule group with rules to allow or block requests based on the domain list, the company can enforce its security policy and control access to sites.

The other options are not correct because:

Configuring a Route 53 outbound endpoint and associating it with the VPC would not help with filtering outbound DNS traffic. A Route 53 outbound endpoint is a resource that enables you to forward DNS queries from your VPC to your networkover AWS Direct Connect or VPN connections2.It does not provide any filtering capabilities.

Creating a Route 53 traffic flow policy to match the allowed domains would not help with filtering outbound DNS traffic. A Route 53 traffic flow policy is a resource that enables you to route traffic based on multiple criteria, such as endpoint health, geographic location, and latency3.It does not provide any filtering capabilities.

Creating a Gateway Load Balancer (GWLB) would not help with filtering outbound DNS traffic. A GWLB is a service that enables you to deploy, scale, and manage third-party virtual appliances such as firewalls, intrusion detection and prevention systems, and deep packet inspection systems in the cloud4.It does not provide any filtering capabilities.