Which Transact-SQL statement should you use?

You develop a Microsoft SQL Server 2012 database that contains tables named Employee and
Person.
The tables have the following definitions:

Users are able to use single INSERT statements or INSERT…SELECT statements into this view.
You need to ensure that users are able to use a single statement to insert records into both
Employee and Person tables by using the VwEmployee view.
Which Transact-SQL statement should you use?

A.
CREATE TRIGGER TrgVwEmployee
ON VwEmployee
FOR INSERT
AS
BEGIN
INSERT INTO Person(Id, FirstName, LastName)
SELECT Id, FirstName, LastName, FROM inserted
INSERT INTO Employee(PersonId, EmployeeNumber)
SELECT Id, EmployeeNumber FROM inserted
END

B.
CREATE TRIGGER TrgVwEmployee
ON VwEmployee
INSTEAD OF INSERT
AS
BEGIN
INSERT INTO Person(Id, FirstName, LastName)
SELECT Id, FirstName, LastName, FROM inserted
INSERT INTO Employee(PersonId, EmployeeNumber)
SELECT Id, EmployeeNumber FROM inserted
END

C.
CREATE TRIGGER TrgVwEmployee
ON VwEmployee
INSTEAD OF INSERT
AS
BEGIN
DECLARE @ID INT, @FirstName NVARCHAR(25), @LastName NVARCHAR(25), @PersonID
INT, @EmployeeNumber NVARCHAR(15)
SELECT @ID = ID, @FirstName = FirstName, @LastName = LastName, @EmployeeNumber
= EmployeeNumber
FROM inserted
INSERT INTO Person(Id, FirstName, LastName)
VALUES(@ID, @FirstName, @LastName)
INSERT INTO Employee(PersonID, EmployeeNumber)
VALUES(@PersonID, @EmployeeNumber
End

D.
CREATE TRIGGER TrgVwEmployee
ON VwEmployee
INSTEAD OF INSERT
AS
BEGIN
INSERT INTO Person(Id, FirstName, LastName)
SELECT Id, FirstName, LastName FROM VwEmployee
INSERT INTO Employee(PersonID, EmployeeNumber)
SELECT Id, EmployeeNumber FROM VwEmployee
End