The correct option is A True
Φ = B × A × (cosθ).
Where, Φ = Magnetic flux,
B = magnetic field,
A = area of the plane, and
θ = angle between the normal to the plane and the magnetic field.
The area and the magnetic field are constant. Hence, the magnetic flux will only depend on θ.
When θ = 0∘, Φ = BA = Φmax as cos(0∘) = 1, which is the maximum value the cosine function can attain.