The correct option is B ΔP(ρV2/2)
The Euler number (Eu) is a dimensionless number used in fluid flow calculations. It expressed the relationship between a local pressure drop e.g. over a restriction and the kinematic energy per volume, and is used to characterize losses in the flow, where a perfect frictionless flow corresponds to an Euler number of 0.
Eu=ΔP(ρV2)/2