A. user and D. computer.

To group alerts into incidents in Azure Sentinel, you can use any combination of the available grouping fields. In this case, since the rule query does not include information on resource groups or IP addresses, only user and computer can be used to group alerts into incidents.

Grouping alerts by user and computer can help you identify patterns of activity and better understand the scope and impact of potential security threats. By grouping alerts into incidents, you can also more easily manage and track your response to security incidents.