Exam MS-101 topic 2 question 75 discussion

Important, "What should you create first" Begin with device compliance policy, after that conditional access to block high risk devices.

To configure integration of Microsoft Defender for Endpoint with Intune. Configuration includes the following general steps: Enable Microsoft Defender for Endpoint for your tenant Onboard devices that run Android, iOS/iPadOS, and Windows 10/11 Use compliance policies to set device risk levels Use conditional access policies to block devices that exceed your expected risk levels Android and iOS/iPadOS, use app protection policies that set device risk levels. App protection polices work with both enrolled and unenrolled devices.

B is correct

Use compliance policies to set device risk levels

https://docs.microsoft.com/en-us/mem/intune/protect/advanced-threat-protection-configure in this article there is stated "Use conditional access policies to block devices that exceed your expected risk levels"

compliance policy

B Create and assign compliance policy to set device risk level For Android, iOS/iPadOS, and Windows devices, the compliance policy determines the level of risk that you consider as acceptable for a device.