57.The CUSTOMERS table has the following structure:

57.The CUSTOMERS table has the following structure:
name               Null     Type 
CUST_ID            NOT NULL NUMBER
CUST_FIRST_NAME    NOT NULL VARCHAR2(20)
CUST_LAST_NAME     NOT NULL VARCHAR2(30)
CUST_INCOME_LEVEL           VARCHAR2(30)
CUST_CREDIT_LIMIT           NUMBER


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


Which statement accomplishes all the required tasks?
A.SELECT cust_first_name, cust_credit_limit * .05 AS TAX_AMOUNT FROM customers
WHERE cust_income_level IS NOT NULL AND tax_amount IS NOT NULL;
B.SELECT cust_first_name, cust_credit_limit * .05 AS TAX_AMOUNT FROM customers
WHERE cust_income_level IS NOT NULL AND cust_credit_limit IS NOT NULL;
C.SELECT cust_first_name, cust_credit_limit * .05 AS TAX_AMOUNT FROM customers
WHERE cust_income_level <> NULL AND tax_amount <> NULL;
D.SELECT cust_first_name, cust_credit_limit * .05 AS TAX_AMOUNT FROM customers
WHERE (cust_income_level,tax_amount) IS NOT NULL;
答案：B
解析：列别名不能用于where，因此ACD错误