Correct answer is C
https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/section_1515446005.html
Two-Factor Authentication base (permission to designate roles as 2FA authentication required and specify the duration of trusted devices for those roles)
Note: Standard roles with the Two-Factor Authentication base permission include Marketing Administrator, Sales Administrator, Support Administrator, and System Administrator.
D is incorrect
https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/chapter_N327688.html
The user’s 2FA setup is shared across all NetSuite accounts and for all companies to which they have access.
B is incorrect
Marking a device as trusted works in conjunction with the value specified by the Administrator in the Duration of Trusted Device column for a particular role.
https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/section_4702272427.html#Users-and-Trusted-Devices-for-Two-Factor-Authentication
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