An Organization Is Using Cost Allocation Tags to Find the Cost

An organization is using cost allocation tags to find the cost distribution of different departments and projects. One of the instances has two separate tags with the key/ value as "InstanceName/HR", "CostCenter/HR". What will AWS do in this case?

A) InstanceName is a reserved tag for AWS. Thus, AWS will not allow this tag
B) AWS will not allow the tags as the value is the same for different keys
C) AWS will allow tags but will not show correctly in the cost allocation report due to the same value of the two separate keys
D) AWS will allow both the tags and show properly in the cost distribution report