Correct option:

Use AWS Organizations to manage AWS accounts of all units and then share the reserved EC2 instances amongst all units

AWS Organizations helps you to centrally manage billing; control access, compliance, and security; and share resources across your AWS accounts. Using AWS Organizations, you can automate account creation, create groups of accounts to reflect your business needs, and apply policies for these groups for governance. You can also simplify billing by setting up a single payment method for all of your AWS accounts. AWS Organizations is available to all AWS customers at no additional charge.

Key Features of AWS Organizations: via - https://aws.amazon.com/organizations/

Incorrect options:

Use AWS Trusted Advisor to manage AWS accounts of all units and then share the reserved EC2 instances amongst all units - AWS Trusted Advisor is an online tool that provides you real-time guidance to help you provision your resources following AWS best practices on cost optimization, security, fault tolerance, service limits, and performance improvement. You cannot use Trusted Advisor to share the reserved EC2 instances amongst multiple AWS accounts.

How Trusted Advisor Works: via - https://aws.amazon.com/premiumsupport/technology/trusted-advisor/

Use AWS Cost Explorer to manage AWS accounts of all units and then share the reserved EC2 instances amongst all units - AWS Cost Explorer lets you explore your AWS costs and usage at both a high level and at a detailed level of analysis, and empowering you to dive deeper using several filtering dimensions (e.g., AWS Service, Region, Linked Account). You cannot use Cost Explorer to share the reserved EC2 instances amongst multiple AWS accounts.

Use AWS Systems Manager to manage AWS accounts of all units and then share the reserved EC2 instances amongst all units - Systems Manager provides a unified user interface so you can view operational data from multiple AWS services and allows you to automate operational tasks across your AWS resources. With Systems Manager, you can group resources, like Amazon EC2 instances, Amazon S3 buckets, or Amazon RDS instances, by application, view operational data for monitoring and troubleshooting, and take action on your groups of resources. You cannot use Systems Manager to share the reserved EC2 instances amongst multiple AWS accounts.

How Systems Manager Works: via - https://aws.amazon.com/systems-manager/

References:

https://aws.amazon.com/organizations/

https://aws.amazon.com/premiumsupport/technology/trusted-advisor/

https://aws.amazon.com/systems-manager/

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