Need to give REVOKE CLOSE option in CO02 only for selective users

Hello,

Need to Restrict Revoke Close Option in Tcode CO02 (Under Functions - Restrict Processing - Revoke Close) through Role/Object Level.  Can any one suggest how to control this .    Need to give access for CO02 for 5 Users , but only 2 Users can able to do Revoke Close Option , other 3 Users should not able to do this activity.

BR,

Murali