The correct option is B False
Product of two sets is the set of ordered pairs formed by mapping every
element from the first set to every element of the second set.
So, A×B= { (1,2),(1,3),(1,4),(2,2),(2,3),(2,4) }
And B×A= { (2,1),(2,2),(3,1),(3,2),(4,1),(4,2) }
Clearly, A×B≠B×A