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As a Microsoft Fabric Analytics Engineer Associate, you are working on optimizing an enterprise-scale semantic model to enhance the performance of a report that is experiencing slow load and render times due to a large number of complex filters. The report is critical for business decision-making and must maintain its current level of detail and interactivity. Considering the need for cost efficiency, compliance with data governance policies, and scalability for future growth, which of the following actions would be the BEST approach to optimize the report's performance? (Choose one option.)
A
Eliminate all filters to display the entire dataset, sacrificing interactivity for faster load times.
B
Conduct a thorough analysis of the existing filters to identify and implement more efficient filtering conditions and operators, thereby improving performance without compromising the report's functionality.
C
Switch to manual filter application, requiring users to apply filters post-load, which may reduce initial load time but could degrade the user experience.
D
Upgrade the hardware resources allocated to the report processing engine to handle the complex filters, potentially increasing costs without addressing the root cause of the performance issue.