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