What can records be shared with when using sharing rules?

Sharing rules in Salesforce allow for a flexible way to extend record visibility to various users beyond the default sharing settings. The fundamental purpose of sharing rules is to provide users access to data when that access is not granted through the standard organization-wide defaults.

When using sharing rules, records can be shared with roles and subordinates. This allows for a tiered structure of access where users further down in the hierarchy can inherit visibility from higher-level roles. This is particularly useful in organizations where data needs to flow seamlessly up and down the managerial structure. For example, if a manager has access to specific customer records, their subordinates can also gain visibility through the sharing rule applied to that manager's role.

The other options, while they relate to sharing and user access in some way, do not directly represent the correct application of sharing rules in the same context. Profiles dictate baseline permissions for users but do not facilitate record-level sharing. Queues help manage records but do not define how those records are shared among users. Public Groups allow for the collective sharing of records, but they are not the primary mechanism used in defining sharing rules. Thus, the use of roles and subordinates is the most appropriate mechanism for sharing records in the context of sharing rules.