The scenario requires a solution for calculating fees based on complex rules and, critically, allowing business users to test the logic with multiple samples. Salesforce's Business Rules Engine (BRE) is designed for this purpose. Expression Sets, a core component of BRE, allow for the creation of sophisticated, multi-step calculations. Most importantly, Expression Sets include a built-in simulation feature that enables business users to input various sample data points and immediately see the calculated results. This directly addresses the requirement for executing and confirming samples before going live without needing technical development for each test case.

A. By utilizing the flows: Flows are primarily for process automation and guided user interactions. They lack a dedicated, user-friendly simulation tool for business users to test complex rule matrices with multiple samples efficiently.

C. By utilizing the integration procedures: Integration Procedures are server-side data processing tools. While they can execute logic, they are not designed as a business-facing rule builder with an intuitive simulation interface.

D. By utilizing the combination of data raptors and integration procedures: This combination is powerful for data transformation and orchestration but is not the primary tool for defining and allowing business users to test and simulate complex business rules.

1. Salesforce Help, Public Sector Solutions Documentation, "Business Rules Engine": "Business Rules Engine helps you automate decisions. You can create a collection of rules to get a specific outcome, such as a discount, a benefit, or a fee... Business Rules Engine gives you the flexibility to automate complex business rules in a single function." This establishes BRE as the correct tool for complex rule-based calculations like fees.

2. Salesforce Help, Public Sector Solutions Documentation, "Expression Sets": "Expression sets are a series of rules that your org uses for calculations... You can use expression sets to create rules for various business needs, such as pricing, discounts, eligibility, and validation." This identifies Expression Sets as the specific component for building the rules.

3. Salesforce Help, Public Sector Solutions Documentation, "Simulate an Expression Set Version": "After you create and activate an expression set version, you can simulate the expression set to test its accuracy. When you simulate, you provide sample inputs and the expression set runs and shows you the output." This directly confirms that Expression Sets provide the required capability for business users to "execute and confirm samples."