The correct option is B Kirchoff's law
Kirchhoff's Law states that the ratio of the emissive power to absorptive power for the radiation of a given wavelength is same for all substances at the same temperature. This explains the astronomical behaviour in a solar spectrum where a number of dark lines called Fraunhoffer lines are observed.But during solar ecllpse, same bright lines are observed as that of Fraunhoffer dark lines.