The correct option is D Both statements are incorrect.
We know that accuracy depends on the number of significant figures. More the number of significant figures more is the accuracy of the measurement.
Also, if measurement is greater than 1 and have decimal point then the terminal zeroes are significant.
Here, 1.30 m have three significant figures and 1.3 m have two significant figures. Thus, 1.30 m is more accurate.
Hence, both statements are incorrect.