The EMPLOYEE tables has these columns: LAST_NAME VARCHAR2(35) SALARY NUMBER(8,2) COMMISSION_PCT NUMBER(5,2) You want to display the name and annual salary multiplied by the commission_pct for all employees. For records that have a NULL commission_pct, a zero must be displayed against the calculated column. Which SQL statement displays the desired results?（）

• A、SELECT last_name, (salary * 12) * commission_pct FROM EMPLOYEES;
• B、SELECT last_name, (salary * 12) * IFNULL(commission_pct, 0) FROM EMPLOYEES;
• C、SELECT last_name, (salary * 12) * NVL2(commission_pct, 0) FROM EMPLOYEES;
• D、SELECT last_name, (salary * 12) * NVL(commission_pct, 0) FROM EMPLOYEES;