How will a sales manager get a report of accounts with no closed/won opportunities in the last year?

The best answer to this is B. There is a need to still get a report for all of the accounts that were done for the past year. Some of these accounts may still be open but some of them are already closed. The best way to check their status without the corresponding reports is by creating the tabular report.

The cross filter will manage to distinguish the status of the current accounts. Once this is done, it will be easier to move the information to another sheet if needed in order to gain a better understanding of what should be done next.