The correct option is
D Identical name of two different taxa.
A homonym is the identical name of two different taxa.
The rule in the International Code of Zoological Nomenclature is that the first such name to be published is the senior homonym and is to be used (it is "valid") and any others are junior homonyms and must be replaced with new names.
For example, Cuvier proposed the genus Echidna in for the spiny anteater.
However, Forster had already published the name Echidna in for a genus of moray eels. Forster's use thus has priority, with Cuvier's being a junior homonym.
So, the correct option is 'Identical name of two different taxas'.