While breaking down the query into smaller, more selective queries can sometimes improve performance, it often introduces complexity and potential inefficiencies, especially when dealing with large datasets and attempting to merge results. Given the options provided, option C, using the Database.queryLocator, remains the best choice for handling large volumes of data efficiently.

A is correct.Break down the query will make the queries selective.

correct Ans is -
C. Use the Database queryLocator method to retrieve the accounts.