You need to prevent users from consuming more than 15 percent of the CPU resources

Your network consists of a single Active Directory domain. All servers run Windows Server 2008 R2. A server named Server1 has the Remote Desktop Services server role installed. You notice that several users consume more than 30 percent of the CPU resources throughout the day. You need to prevent users from consuming more than 15 percent of the CPU resources. Administrators must not be limited by the amount of CPU resources that they can consume.

What should you do?

A.
Implement Windows System Resource Manager (WSRM), and configure user policies.

B.
Implement Windows System Resource Manager (WSRM), and configure session policies.

C.
Configure Performance Monitor, and create a userdefined Data Collector Set.

D.
Configure Performance Monitor, and create an Event Trace Session Data Collector Set.

Explanation:
MCITP Self-Paced Training Kit Exam 70-646 Windows Server Administration:

You can use tools such as the Windows System Resource Manager and Performance Monitor to determine memory and processor usage of Terminal Services clients. Once you understand how the Terminal Servers resources are used, you can determine the necessary hardware resources and make a good estimate as to the Terminal Servers overall client capacity. Terminal Server capacity directly influences your deployment plans: A server that has a capacity of 100 clients is not going to perform well when more than 250 clients attempt to connect. Monitoring tools are covered in more detail in Monitoring Terminal Services later in this lesson.
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Windows System Resource Manager

Windows System Resource Manager (WSRM) is a feature that you can install on a Windows Server 2008 computer that controls how resources are allocated. The WSRM console, shown in Figure 5-9, allows an administrator to apply WSRM policies. WSRM includes four default policies and also allows administrators to create their own. The two policies that will most interest you as someone responsible for planning and deploying Terminal Services infrastructure are Equal_Per_User and Equal_Per_Session.

The Equal_Per_User WSRM policy ensures that each user is allocated resources equally, even when one user has more sessions connected to the Terminal Server than other users. Apply this policy when you allow users to have multiple sessions to the Terminal Serverit stops any one user from monopolizing hardware resources by opening multiple sessions. The Equal_Per_Session policy ensures that each session is allocated resources equally. If applied on a Terminal Server where users are allowed to connect with multiple sessions, this policy can allow those users to gain access to a disproportionate amount of system resources in comparison to users with single sessions.