Which statement is true regarding the audit record generated when auditing starts after restarting the database?

To make audit information more productive, the DBA executes the following command before starting an audit operations:
SQL>ALTER SYSTEM SET AUDIT_TRAIL=DB,EXTENDED SCOPE=SPFILE;
Which statement is true regarding the audit record generated when auditing starts after restarting the database?

A.
It contains the plan for the SQL statement executed by the user and the bind variables used with it

B.
It contains the SQL text executed by the user and the bind variables used with it

C.
It contains the plan and statistics associated with the SQL statement executed by the user

D.
It contains only the plan for the SQL statement executed by the user