Correct Answer: B
In SQL, when you want to count occurrences of null values using the COUNT function, you must remember that COUNT ignores null values. So, if you want to count rows with null list_price, you have to replace nulls with some value that can be counted. This is what the NVL function does. It replaces a null value with a specified value, in this case, 0.
A, C, and D options attempt to count list_price directly where it is null, but this will always result in a count of zero because COUNT does not count nulls. Option B correctly uses the NVL function to convert null list_price values to 0, which can then be counted. The WHERE list_price IS NULL clause ensures that only rows with null list_price are considered.
The SQL documentation confirms that COUNT does not include nulls in its count and NVL is used to substitute a value for nulls in an expression. So option B will give us the correct count of rows with a null list_price.