To answer this question, let's first understand what a rollback statement is and its purpose in a transaction.
A rollback statement is used to undo or cancel the changes made in a transaction and restore the database to its previous state. It is typically used when an error or an exceptional condition occurs during the execution of a transaction.
Now, coming to the given statement: "A Rollback statement cannot be used to close a transaction."
This statement is incorrect. A rollback statement is indeed used to close a transaction by undoing the changes made within the transaction. After executing a rollback statement, the transaction is effectively closed, and any changes made within the transaction are reverted.
Therefore, the correct answer is B) False.