The best solution for this scenario is to use Amazon S3 Intelligent-Tiering to store the files initially and then automatically move them to a more cost-effective storage class after one year. This approach balances cost and retrieval time for files less than one year old and allows for a delay in retrieving older files. Option B outlines using S3 Intelligent-Tiering, S3 Lifecycle policies to transition the files to S3 Glacier Flexible Retrieval after one year, and querying with Amazon Athena and S3 Glacier Select, making it the most comprehensive and cost-effective solution.