A global rule blocks “File Sharing” for all users.

Answer B is correct. ZIA policy rules are evaluated in rule order, and the action of the first applicable rule governs the transaction. Because the global File Sharing block is above the Finance exception and its scope includes all users, a Finance request matches that block before the engine can reach the lower allow rule. ZIA does not blend the actions of two rules, re-evaluate them according to load, or automatically prioritize a departmental condition over an earlier global match. The administrator should place the narrowly scoped Finance exception above the broad block and limit it to the required Finance group, applications, activities, locations, and time conditions. This preserves the default-deny objective while allowing the approved business use. See Zscaler’s URL Filtering policy configuration and URL Filtering overview.