The correct option is B (A) is diamagnetic and (B) is paramagnetic with two unpaired electrons
Electronic configuraion of Ni in both compounds is Ni+2,3d84s0,
In case of K2[Ni(CN)4], due to strong ligand pairing of electron happens and it has zero unpaired electron so diamagnetic.
In K2[Ni(Cl)4], Cl− is weak ligand so pairing of electron will not happen and it has two unpaired electron so it is paramagnetic.