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What is the correct SQL query to count the number of rows in a table named 'sales' where the 'amount' column exceeds 100?
A
SELECT COUNT_IF(amount > 100) FROM sales;
B
SELECT COUNT(*) FROM sales WHERE amount > 100;
C
SELECT COUNT_IF(amount > 100) AS count_above_100 FROM sales;
D
SELECT COUNT(amount > 100) FROM sales;
