Samuel recently started working as a network administrator in the VU IT department. His manager recently assigned him a task of preventing users from accessing certain websites that may contain pirated software and can result in exposing users to cyber attacks. When trying to filter and block websites, what is the most appropriate thing Samuel should do?

A) Allow users to access any website but disable file downloads.
B) Start blocking all non-VU websites and monitor the traffic.
C) Start blocking all non-VU websites and along with the listed sites given to him by his manager.
D) Block sites based on profiles that may cause harm.