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You have an inventory of virtual machines (VMs) data stored in the BigQuery table named 'dataset.inventory_vm.' This data will be used for generating regular reports, and it is crucial to ensure cost-effectiveness in the process. Your goal is to prepare the report by excluding any VM entries that have fewer than 8 virtual CPUs (vCPU). How should you proceed to achieve this?_
A
Create a view with a filter to drop rows with fewer than 8 vCPU, and use the UNNEST operator.
B
Create a materialized view with a filter to drop rows with fewer than 8 vCPU, and use the WITH common table expression.
C
Create a view with a filter to drop rows with fewer than 8 vCPU, and use the WITH common table expression.
D
Use Dataflow to batch process and write the result to another BigQuery table.