FOR THAT YOU NEED TO UNDERSTAND WHAT ACTUALLY KINETIC ENERGY IS.
It is a form of energy which is caused due to motion, when the ball is kicked, it is send into motion thus it gains kinetic energy, how come energy came from ? as you have already read this ENERGY MASS CANT BE CREATED OR DESTROYED. In this scenario the energy is being transferred by the football player into the ball which appears as the kinetic energy of the ball... that's how it works
I dont really know but i think the first one is true super sorry
The thermal efficiency is defined as follows

,
and the energy which is put into the system is

.
In your case

So

which gives an efficiency of

.
The correct option is: (A) <span>The energy before is equal to the energy afterward.
Explanation:
According to the law of conservation of Energy, energy can neither be created nor destroyed; it can only be transformed into one form or another. It means that the total initial energy must be equal to the total final energy of the system. By considering this law, we can infer that the energy before is equal to the energy afterward.</span>
B. polarization
i hope that is correct