A. Log in to the AWS Billing and Cost Management console of the new account, and use the Cost Allocation Tags manager to create the new user-defined cost allocation tags.
B. Log in to the AWS Billing and Cost Management console of the payer account, and use Cost Allocation Tags manager to create the new user-defined cost allocation tags.
C. Log in to the AWS Management Console of the new account, use the Tag Editor to create the new user-defined tags, then use the Cost Allocation Tags manager in the new account to mark the tags as cost allocation tags.
D. Log in to the AWS Management Console of the new account, use the Tag Editor to create the new user-defined tags, then use the Cost Allocation Tags manager in the payer account to mark the tags as cost allocation tags.

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