How do you create a clipping mask, and what is its effect on the clipped layer?

How do you create a clipping mask, and what is its effect on the clipped layer?

• A. Place the layer below the base layer and choose Create Clipping Mask (or Alt/Option-click between layers); the clipped layer is visible only where the base layer has content.
• B. Place the layer above the base layer and choose Create Clipping Mask (or Alt/Option-click between layers); the clipped layer is visible only where the base layer has content.
• C. Right-click the base layer and choose Dissolve; the clipped layer disappears.
• D. Convert to Smart Object and enable Clip; the clipped layer becomes a vector.

Answer: (B)