Joe Has Been Given the Task of Creating a Query

Joe has been given the task of creating a query to calculate wages payable for a user defined balance sheet date. Joe observes that Cash Disbursement number is posted into the Labor Acquisition table as a foreign key. Thus he realizes that each acquisition instance that contains a corresponding cash disbursement number has been completely paid for. He therefore determines the wages payable balance is the sum of the gross pay minus the sum of the withholdings for the acquisitions that have null values in the cash disbursement number field. The tables and Joe's initial query design are illustrated below. He also intends to create a second query based on the first query result that will calculate
WagesPayable:Nz(SumofGrossPay) -Nz(SumofWithholdings)
Which of the following is a problem with Joe's queries?

A) Wages payable will be overstated. Joe should have listed the criteria (date constraint and cashdisb is null) on separate lines in the query grid instead of on the same line
B) Wages payable will be understated for any balance sheet date that falls between the acquisition end date and the cash disbursement date because the first query uses the purchase date instead of the payment date to determine which disbursement amounts are applied to the acquisitions
C) There are no problems; Joe's queries will produce an accurate wages payable amount for any dates the user specifies
D) Wages payable will be understated. Joe should not have subtracted withholdings from the gross pay in calculating the amount payable to the employees
E) Wages payable will be overstated because the query should not treat null values in the SumOfGrossPay and SumOfWithholdings columns as if they were zeroes