The correct answer is C because the roles/billing viewer role provides the finance team with read-only access to billing-related information, such as viewing billing reports and cost data, without the ability to make changes to billing settings or perform administrative actions. This meets the requirement of allowing the finance team to view billing reports without granting unnecessary permissions. Options A, B, and D provide more access than needed, including the ability to modify billing settings or manage the billing account, which exceeds the finance team's requirements. For more details, refer to Google Cloud Billing Access Documentation.