Which change should you recommend?

Case Study 1: A Datum
Overview
General Overview
A. Datum Corporation has offices in Miami and Montreal. The network contains a single Active Directory forest named adatum.com. The offices connect to each other by using a WAN link that has a 5-ms latency. A. Datum standardizes its database platform by using SQL Server 2012 Standard edition.
Databases
Each office contains databases named Sales, Inventory, Customers, Products, Personnel, and Dev. Servers and databases are managed by a team of database administrators. Currently, all of the database administrators have the same level of permissions on all of the servers and all of the databases. The Customers database contains two tables named Customers and Classifications. The following graphic shows the relevant portions of the tables:


The following table shows the current data in the Classifications table:


The Inventory database is used mainly for reports. The database is recreated every day. A full backup of the database currently takes three hours to complete.
Stored Procedures
A stored procedure named sp1 generates millions of rows of data for multiple reports. Sp1 combines data from five different tables from the Sales and Customers databases in a table named Table1. After Table1 is created, the reporting process reads data from a table in the Products database and searches for information in Table1 based on input from the Products table. After the process is complete, Table1 is deleted. A stored procedure named sp2 is used to generate a product list. Sp2 takes several minutes to run due to locks on the tables the procedure accesses. A stored procedure named sp3 is used to update prices. Sp3 is composed of several UPDATE statements called in sequence from within a transaction. Currently, if one of the UPDATE statements fails, the stored procedure continues to execute. A stored procedure named sp4 calls stored procedures in the Sales, Customers, and Inventory databases. The nested stored procedures read tables from the Sales, Customers, and Inventory databases. Sp4 uses an EXECUTE AS clause. A stored procedure named sp5 changes data in multiple databases. Security checks are performed each time sp5 accesses a database. You suspect that the security checks are slowing down the performance of sp5. All stored procedures accessed by user applications call nested stored procedures. The nested stored procedures are never called directly.
Design Requirements
Data Recovery
You must be able to recover data from the Inventory database if a storage failure occurs. You have a Recovery Point Objective (RPO) of one hour. You must be able to recover data from the Dev database if data is lost accidentally. You have a Recovery Point Objective (RPO) of one day.
Classification Changes
You plan to change the way customers are classified. The new classifications will have four levels based on the number of orders. Classifications may be removed or added in the future. Management requests that historical data be maintained for the previous classifications.
Security
A group of junior database administrators must be able to view the server state of the SQL Server instance that hosts the Sales database. The junior database administrators will not have any other administrative rights.
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Question
You need to recommend a change to sp3 to ensure that the procedure completes only if all of the UPDATE statements complete. Which change should you recommend?
A. Set the IMPLICIT_TRANSACTIONS option to off.
B. Set the XACT_ABORT option to off
C. Set the IMPLICIT_TRANSACTIONS option to on.
D. Set the XACT_ABORT option to on.

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