dataset.inventory_vm sample records:

You have an inventory of VM data stored in the BigQuery table. You want to prepare the data for regular reporting in the most cost-effective way. You need to exclude VM rows with fewer than 8 vCPU in your report. What should you do?

A. Create a view with a filter to drop rows with fewer than 8 vCPU, and use the UNNEST operator. B. Create a materialized view with a filter to drop rows with fewer than 8 vCPU, and use the WITH common table expression. C. Create a view with a filter to drop rows with fewer than 8 vCPU, and use the WITH common table expression. D. Use Dataflow to batch process and write the result to another BigQuery table.