Explanation
The ABAP SQL clause that allows the use of inline declarations is the INTO clause. The INTO clause is used to specify the target variable or field symbol where the result of the SQL query is stored. The INTO clause can use inline declarations to declare the target variable or field symbol at the same position where it is used, without using a separate DATA or FIELD-SYMBOLS statement. The inline declaration is performed using the DATA or @DATA operators in the declaration expression12. For example:
The following code snippet uses the INTO clause with an inline declaration to declare a local variable itab and store the result of the SELECT query into it:
SELECT * FROM scarr INTO TABLE @DATA (itab).
The following code snippet uses the INTO clause with an inline declaration to declare a field symbol
<fs> and store the result of the SELECT query into it:
SELECT SINGLE * FROM scarr INTO @<fs>.
You cannot do any of the following:
FROM: The FROM clause is used to specify the data source of the SQL query, such as a table, a view, or a join expression. The FROM clause does not allow the use of inline declarations12.
INTO CORRESPONDING FIELDS OF: The INTO CORRESPONDING FIELDS OF clause is used to specify the target structure or table where the result of the SQL query is stored. The INTO CORRESPONDING FIELDS OF clause does not allow the use of inline declarations. The target structure or table must be declared beforehand using a DATA or FIELD-SYMBOLS statement12.
FIELDS: The FIELDS clause is used to specify the columns or expressions that are selected from the data source of the SQL query. The FIELDS clause does not allow the use of inline declarations. The FIELDS clause must be followed by an INTO clause that specifies the target variable or field symbol where the result is stored12.
References: 1: SELECT - ABAP Keyword Documentation - SAP Online Help 2: Inline Declarations - ABAP Keyword Documentation - SAP Online Help

Explanation
A CDS view is a data definition that defines a data structure and a data selection from one or more data sources. A CDS view consists of several parts, but two of them are:
Extension: An extension is an optional clause that allows a CDS view to extend another CDS view by adding new elements, annotations, or associations. The extension clause has the syntax EXTEND VIEW view_name WITH view_name. The first view_name is the name of the CDS view that is being extended, and the second view_name is the name of the CDS view that is doing the extension1.
Field list: A field list is a mandatory clause that specifies the elements of the CDS view. The field list has the syntax SELECT FROM data_source { element_list }. The data_source is the name of the data source that the CDS view selects data from, and the element_list is a comma-separated list of elements that the CDS view exposes. The elements can be fields of the data source, expressions, associations, or annotations2.
The following example shows a CDS view that extends another CDS view and defines a field list:
@AbapCatalog.sqlViewName: 'ZCDS_EXT' define view Z_CDS_Extension extend view Z_CDS_Base with Z_CDS_Extension as select from ztable { // field list key ztable.id as ID, ztable.name as Name, ztable.age as Age, // extension @Semantics.currencyCode: true ztable.currency as Currency } The other options are not parts of a CDS view, but rather related concepts:
Partitioning attributes: Partitioning attributes are attributes that are used to partition a table into smaller subsets of data. Partitioning attributes are defined in the ABAP Dictionary for transparent tables and can improve the performance and scalability of data access. Partitioning attributes are not part of the CDS view definition, but rather the underlying table definition3.
Semantic table attributes: Semantic table attributes are attributes that provide additional information about the meaning and usage of a table. Semantic table attributes are defined in the ABAP Dictionary for transparent tables and can be used to enhance the data modeling and consumption of the table. Semantic table attributes are not part of the CDS view definition, but rather the underlying table definition4.
References: 1: Extending CDS Views | SAP Help Portal 2: SELECT List - ABAP Keyword Documentation 3:
Partitioning Attributes - ABAP Keyword Documentation 4: Semantic Table Attributes - ABAP Keyword Documentation

Explanation
The data declarations that will always work without truncation or rounding for the assignment gv_target = gv_source are B and C. This is because the target data type string is a variable-length character type that can hold any character string, including those of data types c (fixed-length character) and d (date). The assignment of a character or date value to a string variable will not cause any loss of information or precision, as the string variable will adjust its length to match the source value12.
You cannot do any of the following:
A: DATA gv_source TYPE string, to DATA gv_target TYPE c.: This data declaration may cause truncation for the assignment gv_target = gv_source. This is because the target data type c is a fixed-length character type that has a predefined length. If the source value of type string is longer than the target length of type c, the source value will be truncated on the right to fit the target length12.
D: DATA gv_source TYPE p LENGTH 8 DECIMALS 3. to DATA gv_target TYPE p LENGTH 16 DECIMALS 2.: This data declaration may cause rounding for the assignment gv_target = gv_source.
This is because the target data type p is a packed decimal type that has a predefined length and number of decimal places. If the source value of type p has more decimal places than the target type p, the source value will be rounded to the target number of decimal places12.
References: 1: ABAP Data Types - ABAP Keyword Documentation - SAP Online Help 2: ABAP Assignment Rules - ABAP Keyword Documentation - SAP Online Help

Explanation
When processing an internal table with the statement LOOP AT itab... ENDLOOP, the system variable that contains the current row number is sy-tabix. The sy-tabix variable is a predefined field of the system structure sy that holds the index or the row number of the current line in an internal table loop. The sy-tabix variable is initialized with the value 1 for the first loop pass and is incremented by 1 for each subsequent loop pass. The sy-tabix variable can be used to access or modify the current line of the internal table using the index access12.
References: 1: LOOP AT itab - ABAP Keyword Documentation - SAP Online Help 2: System Fields - ABAP Keyword Documentation - SAP Online Help