Which Transact-SQL statement should you use?

You develop a Microsoft SQL Server 2012 database that has two tables named SavingAccounts and
LoanAccounts. Both tables have a column named AccountNumber of the nvarchar data type.
You use a third table named Transactions that has columns named TransactionId AccountNumber,
Amount, and TransactionDate.
You need to ensure that when multiple records are inserted in the Transactions table, only the
records that have a valid AccountNumber in the SavingAccounts or LoanAccounts are inserted.
Which Transact-SQL statement should you use?

A.
CREATE TRIGGER TrgValidateAccountNumber
ON Transactions
INSTEAD OF INSERT
AS
BEGIN
INSERT INTO Transactions
SELECT TransactionID,AccountNumber,Amount,TransactionDate FROM inserted
WHERE AccountNumber IN
(SELECT AccountNumber FROM LoanAccounts
UNION SELECT AccountNumber FROM SavingAccounts))
END

B.
CREATE TRIGGER TrgValidateAccountNumber
ON Transactions
FOR INSERT
AS
BEGIN
INSERT INTO Transactions
SELECT TransactionID,AccountNumber,Amount,TransactionDate FROM inserted
WHERE AccountNumber IN
(SELECT AccountNumber FROM LoanAccounts
UNION SELECT AccountNumber FROM SavingAccounts))
END

C.
CREATE TRIGGER TrgValidateAccountNumber
ON Transactions
INSTEAD OF INSERT
AS
BEGIN
IF EXISTS (
SELECT AccountNumber FROM inserted EXCEPT
(SELECT AccountNumber FROM LoanAccounts
UNION SELECT AccountNumber FROM SavingAccounts))
BEGIN
ROLLBACK TRAN
END
END

D.
CREATE TRIGGER TrgValidateAccountNumber
ON Transactions
FOR INSERT
AS
BEGIN
IF EXISTS (
SELECT AccountNumber FROM inserted EXCEPT
(SELECT AccountNumber FROM LoanAccounts
UNION SELECT AccountNumber FROM SavingAccounts))
BEGIN
ROLLBACK TRAN
END
END