Explanation:
Box 1: No
Resource groups are logical containers for Azure resources. You do not pay for resource groups.
Box 2: Yes
Data ingress over a VPN is data 'coming in' to Azure over the VPN. You are charged data transfer costs for data ingress.
Box 3: No
Data egress over a VPN is data 'going out' of Azure over the VPN. You are not charged for data egress.
References:
https://docs.microsoft.com/en-us/azure/azure-resource-manager/manage-resource-groups-portal
https://azure.microsoft.com/en-us/pricing/details/bandwidth/

Section: Describe identity, governance, privacy, and compliance features Explanation:
The Microsoft Privacy Statement explains what personal data Microsoft processes, how Microsoft processes the data, and the purpose of processing the data Reference:
https://privacy.microsoft.com/en-us/privacystatement