I'll take this one step further, but in another direction:
d) This question is too stupid for words, so choose this answer because we really, really need you to get one wrong this time...
As to your reply:
There are numerous viable and useful report possibilities where the columns need not necessarily be the same fields (usually based on parameters), so "not in my database tier" is a great sentiment, but not terribly realistic. However, I did get a great laugh out of it, and that's a positive, rather than negative thing. THANKS!
d) whatever, just not in my database tier ?