The correct option is A the spirit evaporates using the heat from our body.
Evaporation occurs when particles or molecules escape from the liquid and turn into vapours. Evaporation is a surface phenomenon.
During evaporation, heat energy is absorbed from the surrounding particles, lowering the temperature.
On application of spirit, its molecules evaporates from the surface of our skin absorbing heat from it.
Hence, when a doctor applies spirit our skin feels very cool.