I think it would be B because it is matter, since it has atoms, and it contains subatomic particles, which are smaller than atoms
Left:
2*g-TL=2*aL
aL=α*0.231
therefore
TL=2*(g-α*0.231)
Right:
TR-1.4*g=4*aR
aR=α*0.272
therefore
TR=1.4*(g+α*0.272)
Wheels:
TL*0.231-TR*0.272=
(2*0.231^2+2.3*0.272^2)*α
combine and solve for α