As an Azure enterprise Data Analyst, you are assigned to create a custom theme that can be used for your Power BI Reports. You have decided to create a new theme that matches your organization's…

JPEG is a raster image format used for photographs and graphics; it cannot encode structured theme configuration data for Power BI visuals.

Power BI accepts custom theme definitions exclusively in JSON format. The JSON file contains named properties for data colors, background colors, foreground colors, table styles, and other formatting attributes. This file is imported into Power BI Desktop through the View tab under the Themes dropdown, applying the organization's branding consistently across all report visuals.

XML is not the format used by Power BI for custom report themes; Power BI specifically requires JSON for theme files.

CSV is a flat tabular data format used for data exchange; it cannot represent the nested, structured properties required to define a Power BI report theme.