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You have an Azure subscription that contains the following users in an Azure Active Directory tenant named contoso.onmicrosoft.com:

User1 creates a new Azure Active Directory tenant named external.contoso.onmicrosoft.com.
You need to create new user accounts in external.contoso.onmicrosoft.com.
Solution: You instruct User1 to create the user accounts.
Does that meet the goal?
Correct Answer: A
Add new users or delete existing users from your Azure Active Directory (Azure AD) organization.
To add or delete users you must be a User administrator or Global administrator.
User3 has Role "User administrator" and if you carefully read upper sentence "To add or delete users you must be a User administrator or Global administrator." Reference:
https://docs.microsoft.com/en-us/azure/active-directory/fundamentals/add-users-azure-active- directory?view=azure-devops