Correct ans is B (For View)
B) Use the FOR VIEW clause in the SOQL query.
✅ Correct — best when:
You want to respect user’s locale (multi-currency, timezone)
You’re using raw fields (Amount, LastModifiedDate)
You want to use standard field types in LWC or Apex
Ideal for lightweight, paginated, optimized queries

apex
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SELECT Id, Name, Amount, LastModifiedDate
FROM Opportunity
ORDER BY LastModifiedDate DESC
LIMIT 10
FOR VIEW
🟢 With FOR VIEW, currency fields are automatically converted to user’s currency, and date/time is adjusted to user’s timezone — without turning them into strings.

C) Use the FORMAT() function in the SOQL query.
Also technically correct — but limited:
Returns values like:
Amount: "AED 1,500.000000 (USD 1,000.00)"
LastModifiedDate: "7/2/2015 3:11 AM"
You can't sort/filter easily (because they're now strings)
You lose access to raw data types (e.g., you can’t do math with it)

This scenario FOR VIEW is correct.
Use FORMAT() when you want pre-formatted strings and won't need to manipulate the values.
Use FOR VIEW when you want native support for user locale and still keep full control over the data....

Hey the answer is wrong the answer is option C
Reference - https://developer.salesforce.com/docs/atlas.en-us.soql_sosl.meta/soql_sosl/sforce_api_calls_soql_select_format.htm