The correct answer is B because VPC Flow logs are designed to track all network flows and must be enabled for auditing purposes. These logs are invaluable for network monitoring, forensics, real-time security analysis, and optimizing expenses. They aggregate data by connection at 5-second intervals from Compute Engine VMs and can be exported in real time for analysis using Cloud Pub/Sub and streaming APIs.

• Option A is incorrect as it suggests disabling flow logs, which would prevent the collection of necessary data.
• Option C is incorrect because 'VPC Network logs' do not exist as a service.
• Option D is incorrect as there is no such feature as a 'firewall capture filter' in this context.