It is relatively easy to spot a gerund, given that it looks like a verb + ing. Having that in mind, the gerund here is drinking from the tap. This gerund acts as the subject of the sentence, which you can easily determine by asking the question What is perfectly safe?, and the answer will be Drinking from the tap - that's how you know it is the subject.
So, the correct answer is drinking from the tap/subject.
A, because giving only one half of an argument without the counter leads to misinformation
Answer:
According to Tschudi's account, William Tell was known as a strong man, a mountain climber, and an expert shot with the crossbow. In his time, the House of Habsburg emperors of Austria were seeking to dominate Uri, and Tell became one of the conspirators of Werner Stauffacher who vowed to resist Habsburg rule.
In The Lord of the Flies, the forest symbolizes the unknown and darkness. Fear and trouble. The boys were terrified of the forest at night, and the thick vines and growth made it very hard to traverse even in the day.