Answer:
a. Guest account
Step-by-step explanation:
The Guest account is the account in which the other people use the computer without changing the Setting of PC, installing applications or accessing to the files i.e. private. It is to be considered as a temporary sharing your computer. Also, in windows 10 you cannot turn guest account as it is not available from the control panel
here in the given situation, it represents the guest account as it contains limited access i.e. for creating and modifying the reports
hence, the correct option is a.