Answer:
Last Option is correct answer. ( Option D)
Step-by-step explanation:
Option A is rejected because this will allow the view permission but as mentioned the management want a new profile for the users as well.
Option B is rejected because again it will not facilitate the different profile requirement.
Option C is not answer because It will only help in viewing the data and granting permission.
Option D is selected because it will meet both requirements which are to make a new profile first of all and then grant the View permissions to these profiles for the user subset.