SQL query tuning

Hi All,

Here I have a situation and trying hard to tune this query.

Version: 10.2.0.3

Here is the query:

select kyc_id, gci_number, (case when CLOSE_REQUEST_US='US' then count(gci_number) end)

from

(

select kyc_id, gci_number, (case when CLOSE_REQUEST_US ='YES' then NO else 'US' end)

from

(select distinct 'yes' from

         aml_restriction AR

         where ar.status='A'

           and ar.is_active='Y'

           and ar.location='US'

           and akt.kyc_id = ar.kyc_id

   union

   select distinct 'yes' from

          aml_closure AC

    where ac.status='A'

           and ac.is_active='Y'

           and ac.location='US'