B. An "account" is not a user. An account is below Organization and above Database in the hierarchy.
https://docs.snowflake.com/en/user-guide/organizations-manage-accounts
The question is for 'account' , not creating a role or user. An 'account' can be thought of as the url you are using to login to your database.
https://docs.snowflake.com/en/user-guide/organizations-manage-accounts
The correct answer is C.
The user administrator (USERADMIN) role includes the privileges to create and manage users and roles (assuming ownership of those roles or users has not been transferred to another role).
The security administrator (i.e users with the SECURITYADMIN system role) role includes the global MANAGE GRANTS privilege to grant or revoke privileges on objects in the account. The USERADMIN role is a child of this role in the default access control hierarchy.
https://docs.snowflake.com/en/user-guide/security-access-control-considerations
The user administrator (USERADMIN) role includes the privileges to create and manage users and roles (assuming ownership of those roles or users has not been transferred to another role).
An account can be created by an ORGADMIN through the web interface or using SQL
https://docs.snowflake.com/en/user-guide/organizations-manage-accounts.html
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