The correct option is B Energy is dissipated from a more usable form to a less usable form.
Energy can neither be created nor destroyed but it is converted from one form to another. While converting it into more usable form, energy is dissipated as heat or simply goes waste.
In cases like in the burning of coal in a power plant, a part of it is converted to a more useful form (electricity) while the rest is converted to a less usable form.
A lot of instances of this in large scale has unfortunately led to the energy crisis that we are facing today.