Two matrices A=[aij]p×q, B=[bij]m×n are equal if.
p=m, q=n and aij=bij ∀i,j
The matrixes can be equal only if their orders are identical and also their corresponding elements should be same.
eg.[1234]&[1324] A B
are not equal matrixes because though their orders are same and the matrixes are made of same elements. Still if you observe carefully that a12≠b12 and a21≠b21. So, they are not equal.
So option C is correct