Romeo sees Juliet in the tomb, dead-like, and says that she doesn't look dead. That is circumstance incongruity he doesn't know that she isn't dead and portrays her he sees her.
It is B. In the passage, Romeo sees her in the tomb, dead-like, and says that she does not look dead. That is situation irony- he is not aware that she is not dead and describes her as it is. Only the audience notices that.