<code>
with cte_emp_gehalt as (
SELECT 
    employee_id "Employee ID",
    first_name || ' ' || last_name fullname,
    salary,
    commission_pct,
    hire_date,
    (salary + salary * coalesce(commission_pct, 0)) * 1.04  gehalt
from hr.employees 
order by 
  gehalt desc,
  commission_pct asc,
  salary desc, 
  fullname asc 
),
cte_emp_gehalt_lt_12k as (
select * from 
  cte_emp_gehalt where gehalt > 12000
)
select * from cte_emp_gehalt_lt_12k

</code>