An organization is hosting an application as part of the free usage tier. The organization wants to create IAM users for
each of its 150 employees and they may access AWS as part of free usage tier. What will you advise the organization?

A.
The IAM is not available as a part of the free usage tier

B.
Create IAM roles and give access based on role since it will not cost the user

C.
Do not create more than 100 users as it will cost the organization

D.
Create IAM users for each employee as it does not cost

Explanation:
IAM is a free service. You can create as many IAM users or groups as desired free of cost.
http://docs.aws.amazon.com/IAM/latest/UserGuide/IAM_Introduction.html