The correct option is B Requirement of ATP
Ascent of sap theory is based on transpiration pull of a continuous water column in the xylem elements of plants. The continuous water column is generated because of adhesion and cohesion forces, operating between water molecules and xylem elements and between water molecules respectively. The pull is generated passively due to loss of water during transpiration and does not requires input of energy. Hence, there is no requirement of ATP in ascent of sap and it is a physical process only.