You use Microsoft SQL Server 2012 to develop a database application.
You create a stored procedure named dbo.ModifyData that can modify rows.
You need to ensure that when the transaction fails, dbo.ModifyData meets the following requirements:
Does not return an error
Closes all opened transactions
Which Transact-SQL statement should you use?

A.
BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@ TRANCOUNT = 0
ROLLBACK TRANSACTION;
END CATCH

B.
BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@ERROR != 0
ROLLBACK TRANSACTION;
THROW;
END CATCH

C.
BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@TRANCOUNT = 0
ROLLBACK TRANSACTION;
THROW;
END CATCH

D.
BEGIN TRANSACTION
BEGIN TRY
EXEC dbo.ModifyData
COMMIT TRANSACTION
END TRY
BEGIN CATCH
IF @@ERROR != 0
ROLLBACK TRANSACTION;
END CATCH