--выбирает нужные данные и сохраняит в #tmp2 
SELECT [INQUIRER_QUESTIONS].QUESTION_TEXT,
	   [INQUIRER_ANSWERS].ANSWER_TEXT,
	   [INQUIRER_ANSWERS].[COUNTER]
INTO #tmp2 
FROM [INQUIRER_QUESTIONS]
	LEFT JOIN [INQUIRER_ANSWERS]
		ON [INQUIRER_QUESTIONS].[ID_QUESTION] = [INQUIRER_ANSWERS].[ID_QUESTION]
WHERE 
[INQUIRER_QUESTIONS].[ID_INQUIRER] =  12  AND [INQUIRER_QUESTIONS].[ID_QUESTION] =  7 
AND [INQUIRER_QUESTIONS].[IS_ACTIVE] =  1  AND [INQUIRER_ANSWERS].[IS_ACTIVE] =  1 



--созданиет строку ответов вида [Ответ1], [Ответ2], [Ответ3],... [ОтветN]
DECLARE @strAnswers varchar(max)
DECLARE @ANSWER_TEXT varchar( 100 )
SET @strAnswers = ''
DECLARE answers_select CURSOR  FOR
	SELECT ANSWER_TEXT FROM #tmp2
	OPEN answers_select
		FETCH NEXT FROM answers_select
		INTO @ANSWER_TEXT
		WHILE (@@FETCH_STATUS <> - 1 )
		BEGIN
			SET @strAnswers = @strAnswers + '['+ @ANSWER_TEXT +'],'
			FETCH NEXT FROM answers_select
			INTO @ANSWER_TEXT
		END
	CLOSE answers_select;
DEALLOCATE answers_select;

SET @strAnswers = SUBSTRING(@strAnswers,  0 , Len(@strAnswers))

--разворачивает таблицу
DECLARE @sqlCommand varchar(max)
DECLARE @str varchar(max)
EXECUTE ('SELECT * FROM #tmp2 PIVOT ( Sum([COUNTER]) FOR [Answer_TEXT] IN ('+ @strAnswers +')) AS p')
DROP TABLE #tmp2

public static List<qm_Inquirer_SelectStatisticForSingleQuestionResult> SelectStatisticForSingleQuestion(int InquirerID, int QuestionID)
        {
            List<qm_Inquirer_SelectStatisticForSingleQuestionResult> t;
            using (DataAccessDataContext db = new DataAccessDataContext())
            {
                t = db.qm_Inquirer_SelectStatisticForSingleQuestion(InquirerID, QuestionID).ToList();
            }
            return t;
        }

public int qm_Inquirer_SelectStatisticForSingleQuestion([Parameter(Name="ID_INQUIRER", DbType="Int")] System.Nullable<int> iD_INQUIRER, [Parameter(Name="ID_QUESTION", DbType="Int")] System.Nullable<int> iD_QUESTION)
		{
			IExecuteResult result = this.ExecuteMethodCall(this, ((MethodInfo)(MethodInfo.GetCurrentMethod())), iD_INQUIRER, iD_QUESTION);
			return ((int)(result.ReturnValue));
		}