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You need to run two separate SQL statements

You use SQL Server to maintain the data used by applications at your company.
You need to run two separate SQL statements.
You must guarantee that the following three things happen:
Either BOTH statements succeed or BOTH statements fail as a batch.
If an error occurs on the first statement, SQL should not attempt to run the second statement.
Error information should be returned to the client.
What should you do?

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A.
Option A

B.
Option B

C.
Option C

D.
Option D

Explanation:
* SET XACT_ABORT
When SET XACT_ABORT is ON, if a Transact-SQL statement raises a run-time error, the entire transaction is
terminated and rolled back.
When SET XACT_ABORT is OFF, in some cases only the Transact-SQL statement that raised the error is
rolled back and the transaction continues processing.

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