The correct option is B Impurities in tap water has ions.
A liquid can conduct electricity only if it has ion present in it.
In tap water, rainwater and seawater, there are impurities which contains ions of sodium (Na+), calcium (Ca2+),
and magnesium (Mg2+). In distilled water, however, there are no impurities and therefore no ions.
Thus, distilled water is unable to conduct electricity.