Which approach should you take?

An organization uses goals in Microsoft Dynamics 365 to track sales via opportunities on existing customers.
Customers are grouped into "standard" and "VIP" categories.
You need to create goals that only calculate sales on each account flagged as a "VIP" customer.
Which approach should you take?
A. Create a rollup query on the account entity, and add a query that only includes accounts flagged as VIP.
B. Create a rollup query on the opportunity, and add a query that only includes opportunities related to accounts flagged as VIP.
C. Create a goal metric and specify it to only calculate revenue from accounts flagged as VIP.
D. Create a rollup field, and set it to only include opportunities related to active accounts flagged as VIP.

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