The correct option is B False
Quality is used to describe the quality of the waveform as it appears to the listener. Therefore the quality of a note depends upon the waveform. Two notes of the same pitch and loudness, played from different instruments do not sound the same because the waveforms are different and therefore differ in quality or tone.
The same note from different instruments has different qualities because the sounds from instruments are never pure notes, i.e. of one frequency, the only exception being a tuning fork.