Your business owners have told you to use roles as much as possible in Jira because it allows them to do things that groups cannot do.
When considering this, you need to be aware of those actions in Jira that require the use of groups rather than roles.
Identify two actions in Jira that require the use of groups. (Choose two.)
Some actions in Jira specifically require groups rather than roles to function optimally. Granting permissions to teams coming from Active Directory necessitates using groups because it involves integration with an external directory service that manages user accounts and groups. System administrative rights also require groups because these permissions apply globally and are managed at the system level, often needing clear and discrete control associated with predefined administrative groups.
Should be C and E
You can technically use groups to do most of the above. But I would pick options C and E given you have alternative ways to perform the other actions.
Ignore my previous comment. It's E and F E - system administrator means access to anything in Jira. This is a default group and permissions can be set in Global Permissions. F - Bulk Change only allow group https://community.atlassian.com/t5/Jira-questions/Permission-for-bulk-change-for-particular-role-or-Project/qaq-p/1245252#:~:text=In%20the%20Global%20Setting%20(you,edit%20will%20need%20edit%20access).