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The SAVE_AMT column in the ACCOUNTS table contains the balance details of customers in a bank. As part of the year-end tax and interest calculation process, all the rows in the table need to be accessed. The bank authorities want to track access to the rows containing balance amounts exceeding $200,000, and then send an alert message to the administrator. Which method would you suggest to the bank for achieving this task?()

A.implementing value-based auditing by using triggers
B.implementing fine-grained auditing with audit condition and event handler
C.performing standard database auditing to audit object privileges by setting the AUDIT_TRAIL parameter to EXTENDED
D.performing standard database auditing to audit SQL statements with granularity level set to ACCESS

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