You have a server that runs Windows Server 2003 Service Pack 2 (SP2). A server application creates report files. The application saves the report files in a folder named Report. A service account is listed as the owner of all report files. You need to assign ownership of the report files to a user in a department named Audit. You must achieve this goal by using the minimum amount of administrative effort. What should you do? （）

• A、Rewrite the application.
• B、Create a scheduled task to run Attrib.exe.
• C、Create a scheduled task to run Icacls.exe.
• D、Use the Advanced Security settings to change the owner of each file.