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.
Reference: Implement SCD Type 2 with MERGE