The correct option is B delocaliztion of σ - electrons into an adjacent empty p-orbital or partially filled p-orbital or π bond
Delocalisation of electron with the participation of bonds of primarily sigma character is known as hyperconjugation. It involves the interaction of σ electrons with the adjacent molecular orbitals. In hyperconjugation, σ - electrons are delocalised into p-orbital of α - carbon involved in π - bonding.