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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