You have a Fabric tenant that contains a data warehouse.

For Type 2 Slowly Changing Dimensions (SCD):

MERGE is the standard T-SQL approach, allowing conditional UPDATE for existing rows and INSERT for new history records, in a single statement.

UPDATE + INSERT would require multiple steps and higher resource usage.

TRUNCATE + INSERT would destroy historical data, violating SCD rules.

CREATE TABLE AS SELECT is not suitable for incremental Type 2 handling.

Correct answer: B.