How can this requirement be met?

A sales manager wants a report of accounts without any closed/won opportunities in the last year.

How can this requirement be met?
A . Create a joined report using the Accounts report type and the Opportunities report types.
B . Create a tabular report using the Account report type and add a cross filter using Opportunities.
C . Create a custom report type for Accounts without Opportunities.
D . Create a summary report using the Accounts report type with a formula field for opportunity count.

Answer: B