Advanced AI Prompt for AWS Secrets Manager Access with Tag Constraints

Act as an AWS Security Engineer. Design a conditional IAM policy allowing the principal [USER_NAME] to access AWS Secrets Manager. The user must only be authorized to execute `secretsmanager:GetSecretValue` against the specific secret [SECRET_ARN] *if* the secret itself possesses a resource tag named `AccessLevel` that exactly matches '[REQUIRED_TAG_VALUE]'. Furthermore, implement a network-layer security condition mandating that the user's `aws:SourceIp` must fall within a specific, predefined corporate CIDR block. Output the highly constrained policy in valid JSON.