Concept:
A GIS organises geographic information into thematic layers, each representing one type of feature over a common geographic area so that layers can be overlaid and analysed together.
Step 1:
A layer is not a hardware material, not a user interface component, and not merely a visualisation filter, so options (1), (2) and (4) describe unrelated concepts.
Step 2:
A layer is a collection of related spatial data or information (for example roads, rivers or land use) covering a particular area, which can be combined with other layers for analysis.
Answer: Option (3) — A collection of related data or information over a particular area.