correct is A.
I excute in Developer console, and error was occous. like below
Line: 13, Column: 1
System.LimitException: Too many DML rows: 10001


here is code.

List<Account> fList = new List <Account> ();
For(integer i= 1; I <= 200; i++)
{
fList.add(new Account ( Name= 'Universal Account ' + i));
}
Insert fList;

List <Account> sList = new List<Account>();
For (integer I = 201; I<=20000; i ++)
{
sList.add(new Account (Name = 'Universal Account ' + i));
}
Insert sList;

here the response is D because the number of record process by a DML is 10 000