The correct option is: Import Accounts Enable Directory Synchronization and Manage Devices.

Import Accounts Enable Directory Synchronization and Manage Devices is correct because that phase is focused on bringing user identities into the environment and establishing synchronization between directories so accounts remain consistent. This phase covers bulk or staged account import, configuring directory synchronization tools to connect on premises directories or other identity stores, and preparing device registration and guest access flows so external users can be invited and managed.

Set Identity and Access Management Policies is incorrect because defining policies is about access controls and governance rather than the initial onboarding and synchronization of user accounts.

Configure and Maintain Applications is incorrect because application configuration addresses integrating and maintaining app registrations and single sign on, which does not directly describe importing accounts or enabling directory synchronization.

Audit Elevated Privileges Conduct an Access Review and Handle User Lifecycle is incorrect because auditing and access reviews happen after accounts exist and are more about ongoing governance and the lifecycle rather than the initial account import and directory synchronization phase.

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