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In the context of implementing a Change Data Capture (CDC) mechanism in a data pipeline using the APPLY CHANGES INTO command, consider the following scenario: A financial institution requires real-time synchronization of transaction data from a source table to a target customer account table to ensure account balances are always accurate. The solution must handle inserts, updates, and deletes, manage conflicts, and maintain data integrity without overwriting existing data unnecessarily. Given these requirements, which of the following best describes the behavior of the APPLY CHANGES INTO command and its suitability for this scenario? (Choose the best option.)