Answer D is correct. The requirement is to inspect traffic by default while exempting only Finance users when they access approved banking portals. The proper design is a narrowly scoped Do Not Inspect rule using both the Finance identity condition and the relevant URL category or custom portal category, placed above a broad Inspect rule. Requests from other users will not satisfy the Finance condition and will continue to the global inspection rule. ZIA’s SSL/TLS Inspection Policy supports user, group, department, location, URL-category, cloud-application, and other criteria, allowing the bypass to be precisely limited. Bandwidth Control and Cloud App Control do not determine whether TLS is decrypted, and increasing threat sensitivity cannot correct an overly broad decryption exception. See Zscaler’s SSL/TLS Inspection Policy configuration and inspection-policy overview.