The correct answer is B.
OBJ-3.1: A business email compromise (BEC) is a form of elicitation where the attacker impersonates a high-level executive or directly takes over their email account. The attacker then sends an email to elicit personnel to take actions on their behalf. In this example, the attacker is impersonating the company’s CEO by sending an email to the financial personnel requesting they send a money transfer for what appears to be a legitimate service. This example also uses the urgency and authority motivation factors to convince the employee to take action.