The correct option is B is working
Here, 'is working' in Present Continuous Tense is correct because it
implies an action going on at the time of speaking.
Here, he 'is working' (an action going on at the time of speaking).
'Are working' is incorrect because the subject (he) is singular. And with singular subjects, singular verb (is) is used.
'Work' in present simple is incorrect because it
is used to indicate a future event on a designated date as part of a plan.
'Working' is grammatically incorrect.