The correct option is
A True
This statement is true because of the following reasons:(i) Complimentary close is a formal leave-taking by the writer.
(ii) It is the usual practice of closing the letter in a courteous manner.
(iii) The complimentary close corresponds to the salutation.
(iv) The complimentary close is placed below the body of the letter in the right-hand margin.
(v) It is so called, because it pays a compliment while saying,"Good-bye"
(vi) It is the concluding part of the letter.
(vii) It shows the polite end of the letter.
(viii) The usual complimentary close to a business letter is "yours faithfully".
(ix) The salutation 'Dear Sir' has matching complimentary close,' Yours faithfully'.
(x) A complimentary close is followed by a comma, like Yours faithfully, Yours Sincerely, etc.