Your organization is leveraging Microsoft Azure for deploying resources across various departments. To enhance cost transparency, accountability, and efficient resource management, you are considering implementing resource tagging. Considering the following scenarios: (1) The finance department requires detailed cost breakdowns by project. (2) The IT department needs to quickly identify resources for maintenance based on their function. (3) Compliance requires tracking resources by owner for audit purposes. Which of the following best describes the purpose of tags in Azure and how they can address these requirements? (Choose two options.)