For question 134, the correct options are B and F based on the capabilities and design of SQL:

B. It best supports relational databases: SQL is fundamentally designed to manage and query data in relational databases. It is the standard language used for managing relational database management systems (RDBMS) and for performing all types of data operations within them.

F. It provides independence for logical data structures being manipulated from the underlying physical data storage: SQL allows users to interact with the data at a logical level without needing to know how the data is physically stored. This is known as logical data independence, which is a key feature of SQL in managing databases.

Other options are incorrect because:

A: SQL itself doesn't guarantee ACID properties; these are provided by the database management system's transaction control mechanisms.

C, D, E: These statements are incorrect as SQL does not inherently support object-oriented concepts like encapsulation and polymorphism, is not limited to hierarchical data storage, and is not the only language used for both relational and object-oriented databases.