Cloud Kicks created a Locked__c custom field to identify Account records that should restrict modifications...

A Salesforce validation rule prevents a record from being saved when its formula evaluates to TRUE. The rule therefore must return TRUE when the Account is locked and the current user ' s profile is not System Administrator. $Profile.Name is the appropriate global variable for testing the current user ' s profile. Salesforce documents $Profile global merge fields for accessing profile properties, including $Profile.Name , and provides validation-rule examples using profile-name comparisons to exempt authorized profiles. Option A tests the user ' s role, but System Administrator is a profile, not a role. Option C introduces an unrelated Opportunity Stage condition. Option D reverses the logic and would block the System Administrator instead of exempting that profile. Therefore, B correctly implements the stated lock exception.

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