A database is used instead of a spreadsheet when .
A) lists of data involve a single theme
B) structures of data lists are simple
C) lists involve data with multiple themes
D) users do not want to store all data in one place

C. Lists involve data with multiple themes

Explanation:

First of all, it will be beneficial to explain all the concepts involved.

A spreadsheet is an electronic ledger in which data is arranged in rows and columns of a grid and can be manipulated and used in calculations.

A database can be defined as a structured set of data held in a computer, especially one that is accessible in various ways.

A theme in data storage refers to the subject matter or topic  that categorizes various data sets.

A spreadsheet can be used to store and analyse simple data sets as shown in the options A, B and D. However for option C, a database must be used if it needs to be done accurately.

A data base is more robust than a spreadsheet and can accommodate a lot more diversities in the data sets.

Spreadsheets are built to simplify data analysis, and have their candid limitations - they cannot assure data integrity or consistency when dealing with data of various subject matters.

Lists that involve data with multiple themes can be easily handled with data bases, because data bases specialize in collecting raw data in a tabular form which cannot be formatted. This helps sort out the data into their various themes.

The tables on a database can be programmed to accept a particular theme of data, and nothing else. however, this cannot be done with spreadsheets, as the cells accept the data first before it is formatted to the data type it is. Thus databases help ensure consistency and integrity of the data when dealing with data of multiple themes