The correct option is D thermal resistance
Thermal resistance is a heat property and a measurement of a temperature difference by which an object or material resists a heat flow (heat per unit time or thermal resistance).
Hence, the thermal resistance is ratio of temperature difference by power. Dimension of power is ML2T−3.
Therefore, unit of thermal resistance is kg−1m−2s3K
Hence, the dimensional formula is [M−1L−2T3θ1]