Workday's Report Performance Log highlights processing time contributors such as "Top Level Filter Time." If this is high, the best practice is to replace report filters with built-in data source prompts, since prompts restrict data earlier in processing, improving performance.
From the Workday Reporting documentation:
"To improve report performance, leverage built-in data source prompts instead of filters whenever possible. Prompts reduce the data set retrieved before filters are applied, minimizing filter processing time." Therefore, the correct answer is B. Use built-in data source prompts instead of filters.