The correct option is
D a, b and c are facts.
The correct answer is Option B.In the given sentence we are to identify which sentence is a fact and which is an opinion.
So we first define fact and opinion.
A fact is a thing that is proved to be true. It can be used as an evidence. For e.g. There are 7 continents in the world- this is a fact since it is proven.
An opinion is a view or a judgment that is not necessarily based on evidence or knowledge. It cannot be used as evidence since it is not proven.
For e.g. The Indian government should take steps to protect the environment.
So we apply these definitions to the given sentences in the question.
Sentence A- Our body is made up of trillions of cells.
This sentence is based on established knowledge and is proved and therefore it is a fact.
Sentence B- The human heart beats more than 100,000 times a day.
This sentence is based on established knowledge and is proved and therefore it is a fact.
Sentence C-More than seventy percent of the human body contains water.
This sentence is based on established knowledge and is, therefore, a fact.
Hence sentences A, B, and C are all facts.
Therefore Option B is the correct answer.