$\text{ID}$

$\text{Value}$

$1$

$\text{'A'}$

$2$

$\text{NULL}$

$3$

$\text{'B'}$

$4$

$\text{NULL}$

$5$

$\text{'C'}$

$\text{WHERE}$

$\text{Value IS NULL}$

$\text{COUNT(*)}$

$2$