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Salesforce Certified Platform Developer II (PDII) · Salesforce
Select one answer.
Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.
https://salesforce.stackexchange.com/questions/149110/when-is-it-appropriate-to-use-seealldata-true
We can not see Report without SeeAllData=true. So A is correct
BCD is accessible anyway, only for accessing reports the annotation is needed