The correct option is A Formation of carbocation
E1 reaction is a two step process.
In step 1, leaving group leaves and form a carbocation.
In step 2, the base will attack the proton and proton abstraction takes place.
Slowest step in the reaction is the rate determining step.
In E1, formation of carbocation is the slowest step. Hence, it is the rate determining step.
Thus, the rate of the reaction depends on the rate of formation of carbocation. Stable carbocation will be formed easily so rate of E1 reaction depends on the stability of the carbocation formed.
Since, elimination of hydrogen atom is fast, it is not a rate determining step.
Therefore, option (a) is correct.