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Salesforce Certified Data Architect · Salesforce
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The where clause alone is not performant when there are many records without description. having description field in the query output would not matter. A more deterministic search criteria and extraction in batches according to those criteria should help.
A will help with query plan investigation with indicies. C - description would not be enough to improve performance
The requirement is query ALL records that DON'T have a value in WhatID. Therefore it cannot be A and must C, that will improve reporting performance.