B. From the Microsoft Entra admin center, create a security group.

To provide User1 with access to Microsoft Entra Permissions Management while following the principle of least privilege and minimizing administrative effort, you should first create a security group in the Microsoft Entra admin center. Once the security group is created, you can assign appropriate permissions or roles to it within Permissions Management. This approach allows for centralized management of access control and facilitates easier management of permissions for multiple users by simply adding or removing them from the security group as needed.