You can roll back to any savepoint variable created in any order.
B.
Static variables are not reverted during a rollback.
C.
Reference to savepoints can cross trigger invocations.
D.
Savepoints are not limited by DML statement governor limits.
The Answer Is:
B
This question includes an explanation.
Explanation:
When rolling back to a savepoint, any DML operations that occurred after that savepoint are undone, but static variables are not reverted. Therefore, when a rollback occurs, the state of all static variables at the time of the rollback remains the same as it was just before the rollback.
[References: Apex Developer Guide - Savepoint and Transaction Control]
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