You are designing a semantic model for a financial reporting application in Microsoft Fabric. The application requires that access to a specific financial measure, 'Net Profit', be restricted based on the user's role within the organization. The solution must ensure that only users with the 'Finance Manager' role can view the 'Net Profit' measure, while other roles should not see this measure in their reports. Additionally, the solution should minimize administrative overhead and not require the creation of multiple semantic models. Which of the following approaches BEST meets these requirements? (Choose one option.)