You are using Oracle Database 10g. You performed an  incomplete recovery of your database and opened the database with the RESETLOGS option.  What is the effect of opening the database with the RESETLOGS option？（）

• A、This operation resets the SCN for the database.
• B、This operation creates a new incarnation of the database.
• C、This operation moves all the redo log files to a different location.
• D、This operation deletes the old redo log files and creates new redo log files.
• E、This operation updates all current datafiles and online redo logs and all subsequent archived redo logs with a new RESETLOGS SCN and time stamp.