Yes they are both forms of a noun.
Hear are other examples of nouns:
Sydney, boy, Paris, city and desk.
If you have it, it is a noun
They predict it like flying cars and vehicles!! Phones with 23 cameras on the back! Invisible/see through phones.. corona still goes on for awhile!! Umm and flying houses
I believe the answer is B.
Online learners performed better than students who took classes in person
