Answer is C. Tags Content Builder nested tags provide the ability to filter when searching for tagged content. (https://help.salesforce.com/s/articleView?id=mktg.mc_ceb_nested_tags.htm&type=5)
A - Folders help organize content but don't specifically improve filtering (which is the problem statement of this question).
B- You can filter by descriptions.
I mean't to say for B you CANNOT filter by descriptions.
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