创建一个可以在所有机器上均可登录的账户gao、密码是12345的SQL语句是（ ）。

A. CREATE USER 'gao'@'localhost' IDENTIFIED BY '12345' ;
B. CREATE USER 'gao'@'12345' ;
CREATE USER 'gao'@'%' IDENTIFIED BY '12345' ;
D. CREATE USER 'gao'@'12345' IDENTIFIED BY 'gao' ;