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The ACL should be applied to SW1 Interface G1/10

https : // www . examtopics . com/discussions/cisco/view/82688-exam-300-410-topic-1-question-250-discussion/

The given answer and your answer both should work, but since we need to select the most appropriate one answer, we should place the ACL on R2 G1/0 in outgoing direction. Although, SW1 is a layer 3 switch but we do not know its config; it may be working as Layer 2 switch only.