The core requirement is to place the "FinServer" on a separate network segment for compliance. In Azure, a Virtual Network (VNet) represents an isolated network in the cloud. By creating one VNet exclusively for FinServer and another VNet for all other servers, you establish two distinct, isolated network segments. By default, resources in separate VNets cannot communicate with each other, which directly satisfies the compliance policy for network separation and isolation.

A. Resource groups are logical containers for managing resources, not for creating network isolation. Servers in different resource groups can still reside on the same network segment.

C. A VPN and virtual network gateways are used to connect networks, not to create the fundamental network segments themselves. This option is architecturally incorrect for this purpose.

D. Resource locks are a management feature that prevents accidental deletion or modification of a resource. They do not provide any form of network segmentation.

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1. Microsoft Learn, "What is Azure Virtual Network?":

Reference: Under the "Isolate resources" section, the documentation states, "You can segment the virtual network into one or more subnets and allocate a portion of the virtual network's address space to each subnet... You can also provide network isolation for your resources with virtual networks. By default, resources in one virtual network can't communicate with resources in other virtual networks." This confirms that separate VNets provide the required network isolation.

2. Microsoft Learn, "Azure Resource Manager overview":

Reference: In the "Terminology" section, a "resource group" is defined as "A container that holds related resources for an Azure solution." The documentation focuses on its role in lifecycle management, access control, and billing, with no mention of network isolation capabilities. This supports why option A is incorrect.

3. Microsoft Learn, "Azure fundamentals: Describe core Azure architectural components":

Reference: In the "Describe resource groups" unit, it is explained that "Resource groups are a fundamental element of the Azure platform... Resource groups are a scope for applying role-based access control (RBAC) permissions." This reinforces that their purpose is management and access control, not network segmentation, making options A and D incorrect.