Which statement accomplishes all the required tasks?

The customers table has the following structure:

You need to write a query that does the following tasks:
1. Display the first name and tax amount of the customers. Tax is 5% of their credit limit.
2. Only those customers whose income level has a value should be considered.
3. Customers whose tax amount is null should not be considered.
Which statement accomplishes all the required tasks?

A.
Option A

B.
Option B

C.
Option C

D.
Option D