In SQL, the COUNT() function is an aggregate function
used to count the number of rows that match a specified condition.
When used on a column, COUNT() counts only the non-NULL values.
It ignores any NULL entries in that column automatically.
len(), number(), and num() are not valid SQL aggregate functions.
len() exists in Python but not in SQL.
Therefore, the function that counts values ignoring NULLs is COUNT().
So, option (B) is correct.