A new group of Business Users have to be created and granted read only access...

To create a new group of Business Users and grant them read only access to sales entities for a specific Sales Area, you need to perform the following steps:

Create the Business Users: You need to create a Business User for each Employee who needs to access the system. A Business User consists of an Employee ID and a valid email address. You also need to assign a Security Policy to each Business User to ensure the security and integrity of the system1.

Create the Employees: You need to create an Employee for each person who works for your company. An Employee is an Employee ID, a name, an address, a communication, a language, a working time, and a department. You also need to assign a Business Role to each Employee to define the tasks and operations that they can perform, the data that they can access, and the level of authorization they have2.

Restrict the Employees Access Rights for that Sales Area: You need to restrict the Employees Access Rights for the specific Sales Area that you want them to have read only access to. You can do this by using the Access Contexts and Access Restrictions features in the system. Access Contexts are predefined sets of criteria that determine the scope of data access for a Business Role. Access Restrictions are rules that further limit the data access for a Business Role based on certain attributes, such as the Sales Area3.

The other options are not correct because they either do not create the Business Users and Employees correctly, or they do not restrict the Access Rights properly. References = 1: Creating Business Users and Assigning a Business Role | SAP Help Portal 2: Creating Business Roles and Assigning a Business User | SAP Learning 3: [Access Contexts and Access Restrictions | SAP Help Portal]