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Adding each account to the members related list on the rebate program is the correct approach for applying a rebate program to multiple accounts. This method allows for effective management and tracking of all accounts that benefit from the same rebate program without the need for creating multiple programs or duplicating efforts.

By utilizing the members related list, you ensure that all accounts can be associated with a single rebate program, which simplifies administration and reporting. This centralized management allows for consistent application of rebate terms and easier adjustments when needed. It streamlines operations and provides a clear overview of participation across accounts.

The other options do not provide an efficient or practical solution. Creating a new rebate program for each account would lead to excessive duplication and increased administrative burden. Adding each account to the rebate benefits related list of the rebate program may not efficiently manage account relationships, and using a single rebate program for all accounts without modifications could limit the ability to tailor specific terms and conditions for different accounts. Thus, leveraging the members related list enables a balanced approach to managing rebates across multiple accounts effectively.