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.