Refer to the exhibit. The Gigabit interfaces on both routers have been configured with subinterface numbers that match the VLAN numbers connected to them. PCs on VLAN 10 should be able to print to the P1 printer on VLAN 12. PCs on VLAN 20 should print to the printers on VLAN 22. What interface and in what direction should you place a standard ACL that allows printing to P1 from data VLAN 10, but stops the PCs on VLAN 20 from using the P1 printer? (Choose two.)

A standard access list is commonly placed as close to the destination network as possible because access control expressions in a standard ACL do not include information about the destination network.
The destination in this example is printer VLAN 12 which has router R1 Gigabit subinterface 0/1/.12 as its gateway. A sample standard ACL that only allows printing from data VLAN 10 (192.168.10.0/24), for example, and no other VLAN would be as follows:
R1(config)# access-list 1 permit 192.168.10.0 0.0.0.255
R1(config)# access-list 1 deny any
R1(config)# interface gigabitethernet 0/1.12
R1(config-if)# ip access-group 1 out