The correct option is C CN− is a strong ligand making two unpaired electron is Ni2+ paired while in [Ni(H2O)4]2+, two electrons remain unpaired H2O being weak ligand
Ni+2d8 configuration
In presence of CN− (strong ligand) pairing of electrons happens and low spin complex forms but in presence of aqua, pairing doesnt happen and high spin complex forms so magnetic moment of [Ni(CN)4]2− is zero but that of [Ni(H2O)4]2+ is 2..83 BM.