The answer is B
Now I'm not sure if you're taking high school physics or middle school physics. But you have to know that gravitational potential energy has to be given with respect to something else, relative to something else.
For example if im sitting on a chair, relative to the chair my potential energy is 0, however with respect to earths core I have a huuuuuge potential energy.
So in these answers, they all have gravitational potential energy, but the answer the question is looking for is B
This example illustrates statement-B.
If one side can't understand scientific arguments, or doesn't want to hear them, or doesn't want to think about anything that might change their mind, then statement-D is also illustrated in that case.