The correct option is B Structure (i) is more stable than structure (ii)
Rule :
A polar structure with complete octet is more stable than a polar structure with incomplete octet.
Since both the structures have charges, here we will look for that structure that has complete octet of all the atoms.
Structure (i) has a complete octet of all three carbon atoms and nitrogen whereas octet of carbocation in structure (ii) is not complete.
Option (b) is correct.