The SAVE_AMT column in the ACCOUNTS table contains the balance details of customers in a bank. As part of the year­end tax and interest calculation process， all the rows in the table need to be accessed. The bank authorities want to track access to the rows containing balance amounts exceeding $200，000， and then send an alert message to the administrator. Which method would you suggest to the bank for achieving this task？（）

A. implementing value­based auditing by using triggers
B. implementing fine­grained auditing with audit condition and event handler
C. performing standard database auditing to audit object privileges by setting the AUDIT_TRAIL parameter to EXTENDED
D. performing standard database auditing to audit SQL statements with granularity level set to ACCESS