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The requirement specifies that when the Close Date is delayed by more than 60 days, the record must go through review by both the manager and VP of Sales — this implies an approval process or Flow-initiated approval is needed, not just a restriction.

Why B (Flow) is correct:A Record-Triggered Flow can be configured to detect when the Opportunity Close Date changes by more than 60 days and then automatically submit the record for approval.Exact Extract:“You can use a flow to automatically submit records for approval when they meet certain criteria.” — Salesforce Help | Flow and Approval Processes

Why C (Approval Process) is correct:The approval process enforces the review by both the manager and VP, ensuring a controlled approval sequence.Exact Extract:“An approval process automates how records are approved in Salesforce. Each approval process specifies the steps necessary for a record to be approved and who must approve it.” — Salesforce Help | Approval ProcessesYou can configure multiple approvers and specify that both must approve (“Unanimous Approval”).

Why not A (Validation Rule):A validation rule would only block saving but would not trigger a review or approval.

Why not D (Formula Field):Formula fields are read-only and cannot trigger workflow or approval actions directly.

References (Salesforce Platform App Builder documentation / Study Guide topics):

Salesforce Help | Flow Builder and Approval Processes

Salesforce Help | Approval Processes

Salesforce Platform App Builder Exam Guide | Business Logic and Process Automation

 To create “with” or “without” reports on the new custom object, a custom report type is needed. A custom report type defines the relationship between one or more standard or custom objects for reporting purposes. It allows users to select which fields they want to display in their reports and filter by related objects. 

 Apex. This is correct because Apex is a programming language that can perform complex logic and manipulate data in Salesforce. Apex can be used to create a trigger on the opportunity object that copies the value of the billing state from the related account record when the opportunity is created, and prevents it from being changed afterwards. The other options are not suitable for this requirement because they either cannot copy data from a related object (formula field, roll-up summary field) or cannot prevent data from being changed (workflow).

Highlights Panel. This is correct because the highlights panel component displays key fields from a record at the top of the page, and it can be configured to show up to 10 fields.