Which statement is true regarding the above commands?

Examine the structure of the SHIPMENTS table:
name Null Type
PO_ID NOT NULL NUMBER(3)
PO_DATE NOT NULL DATE
SHIPMENT_DATE NOT NULL DATE
SHIPMENT_MODE VARCHAR2(30)
SHIPMENT_COST NUMBER(8,2)
You want to generate a report that displays the PO_ID and the penalty amount to be paid if the
SHIPMENT_DATE is later than one month from the PO_DATE. The penalty is $20 per day.
Evaluate the following two queries:
SQL> SELECT po_id, CASE
WHEN MONTHS_BETWEEN (shipment_date,po_date)>1 THEN
TO_CHAR((shipment_date – po_date) * 20) ELSE ‘No Penalty’ END PENALTY
FROM shipments;
SQL>SELECT po_id, DECODE
(MONTHS_BETWEEN (po_date,shipment_date)>1,
TO_CHAR((shipment_date – po_date) * 20), ‘No Penalty’) PENALTY
FROM shipments;
Which statement is true regarding the above commands?

A.
Both execute successfully and give correct results.

B.
Only the first query executes successfully but gives a wrong result.

C.
Only the first query executes successfully and gives the correct result.

D.
Only the second query executes successfully but gives a wrong result.

E.
Only the second query executes successfully and gives the correct result.