To provide the sales manager with appropriate report access, three components must be configured. First, the report must be placed in a shared folder, and the manager must be granted Folder Access (B) to view it. Second, the manager's profile or permission set requires the correct Field-Level Security (D) to see the data in the report's columns. Third, a Custom Report Type (A) may be necessary to define the specific objects and fields available for the report if a standard type is insufficient. These steps control access to the report definition, its structure, and its data columns. The underlying record-level access for the manager to see their team's records is handled by the role hierarchy, which is a foundational prerequisite in this scenario.

C. Report subscription: This feature is used to schedule and email report results to users who already have access. It does not grant access to the report or its underlying data.

References:

1. Folder Access (B):

Source: Salesforce Help Documentation

Reference: Article "Share a Report or Dashboard Folder". It states, "To share a report or dashboard folder, you need Viewer, Editor, or Manager access to it... Your access level to a folder determines what you can do with the folder and its contents." This confirms that folder access is required to view the report.

2. Field-Level Security (D):

Source: Salesforce Help Documentation

Reference: Article "Set Field-Level Security for a Field on a Profile". It details, "Field-level security settings let you restrict what fields users can view and edit... If a user doesn't have 'Read' access to a field, that field's column is not visible in any reports." This directly links FLS to report column visibility.

3. Custom Report Type (A):

Source: Salesforce Help Documentation

Reference: Article "Create a Custom Report Type". It explains, "Report types act as a template... You choose which objects and fields are available to users who are creating reports from the custom report type." This establishes the CRT as a necessary configuration for defining the report's structure and available data.

4. Role Hierarchy (Implicit Prerequisite):

Source: Salesforce Help Documentation

Reference: Article "Control Access to Records". It clarifies, "The first step in controlling data access is to set your organization-wide sharing defaults... To open up access to records, you can use... a role hierarchy." With a private OWD, the role hierarchy is the standard mechanism that grants managers access to their team's records, which then appear in the report.