You need to meet the following requirements:

Your network contains an Active Directory domain named contoso.com.

You have an organizational unit (OU) named Sales and an OU named Engineering.

Users in the Sates OU frequently log on to client computers in the Engineering OU.

You need to meet the following requirements:

– All of the user settings in the Group Policy objects (GPOs) linked to both the Sales OU and the Engineering OU must be applied to sales users when they log on to client computers in the Engineering OU.
– Only the policy settings in the GPOs linked to the Sales OU must be applied to sales users when they log on to client computers in the Sales OU.
– Policy settings in the GPOs linked to the Sales OU must not be applied to users in the Engineering OU.

What should you do?

A.
Modify the Group Policy permissions.

B.
Enable block inheritance.

C.
Configure the link order.

D.
Enable loopback processing in merge mode.

E.
Enable loopback processing in replace mode.

F.
Configure WMI filtering.

G.
Configure Restricted Groups.

H.
Configure Group Policy Preferences.

I.
Link the GPO to the Sales OU.

J.
Link the GPO to the Engineering OU.

Explanation:
Please Check Answer

Loopback with MergeIn the case of Loopback with Merge, the Group Policy object list is a concatenation. The default list of GPOs for the user object is obtained, as normal, but then the list of GPOs for the computer (obtained during computer startup) is appended to this list. Because the computer’s GPOs are processed after the user’s GPOs, they have precedence if any of the settings conflict.

http://technet.microsoft.com/en-us/library/cc782810%28v=ws.10%29.aspx