Your network contains an Active Directory domain named contoso.com. The domain contains a
file server named Server1. All servers run Windows Server 2012 R2. All domain user accounts
have the Division attribute automatically populated as part of the user provisioning process.
The Support for Dynamic Access Control and Kerberos armoring policy is enabled for the
domain.
You need to control access to the file shares on Server1 based on the values in the Division
attribute and the Division resource property.
Which three actions should you perform in sequence?
Answer: 
Explanation:
First create a claim type for the property, then create a reference resource property that points
back to the claim. Finally set the classification value on the folder
I agree
Some would think that you MUST create a resource property list, but that’s not mandatory, cos there is the default one.
Provided answer is correct.
You can take a look at this link, it’s explained step by step: http://blogs.technet.com/b/canitpro/archive/2013/05/07/step-by-step-protecting-your-information-with-dynamic-access-control.aspx
Given answer is correct.
But I think there should be a step stating that the Division resource property does need to be added to the Global Resource Property List – otherwise it can’t be used.