Which system role is recommended for a custom role hierarchy to be ultimately assigned to?

The system role that is recommended for a custom role hierarchy to be ultimately assigned to is SECURITYADMIN. This role has the manage grants privilege on all objects in an account, which allows it to grant access privileges to other roles or revoke them as needed. This role can also create or modify custom roles and assign them to users or other roles. By assigning custom roles to SECURITYADMIN, the role hierarchy can be managed centrally and securely. The other options are not recommended system roles for a custom role hierarchy to be ultimately assigned to. Option A is incorrect because ACCOUNTADMIN is the most powerful role in an account, which has full access to all objects and operations. Assigning custom roles to ACCOUNTADMIN can pose a security risk and should be avoided. Option C is incorrect because SYSTEMADMIN is a role that has full access to all objects in the public schema of the account, but not to other schemas or databases. Assigning custom roles to SYSTEMADMIN can limit the scope and flexibility of the role hierarchy. Option D is incorrect because USERADMIN is a role that can manage users and roles in an account, but not grant access privileges to other objects. Assigning custom roles to USERADMIN can prevent the role hierarchy from controlling access to data and resources.