Source: TIPTON, Hal, (ISC)2, Introduction to the CISSP Exam presentation.

The rows of an access control matrix indicate the capabilities that
users have to a number of resources. An example of a row in the
access control matrix showing the capabilities of user JIM is given in
Table.
Answer columns, columns in the access control matrix, define the access control list.
Answer "Rows and columns" is incorrect since capabilities
involve only the rows of the access control matrix.
Answer "Access control list"

image009
is incorrect since an ACL, again, is a column in the access control
matrix.

Explanation/Reference:
Explanation:
The Presentation Layer is layer 6 in the OSI model.
Incorrect Answers:
A: The Application Layer is layer 7 in the OSI model.
C: The Data Link Layer is layer 2 in the OSI model.
D: The Network Layer is layer 3 in the OSI model.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, New York, 2013, p. 522

Section: Security Architecture and Engineering