which database users is the audit policy now active?

You wish to enable an audit policy for all database users, except sys, system, and scott. You issue the following
statements:
SQL> AUDIT POLICY ORA_DATABASE_PARAMETER EXCEPT SYS;
SQL> AUDIT POLICY ORA_DATABASE_PARAMETER EXCEPT SYSTEM;
SQL> AUDIT POLICY ORA_DATABASE_PARAMETER EXCEPT SCOTT;
For which database users is the audit policy now active?

A.
all users except sys

B.
all users except scott

C.
all users except sys and scott

D.
all users except sys, system, and scott