The correct option is B All rectangles are squares.
Kite is not a parallelogram since, the opposite sides are not parallel.
A parallelogram is a 4 sides closed polygon. Hence it is a quadrilateral.
Square, rectangle and rhombus are quadrilaterals with opposite sides parallel and equal. Hence, they are parallelograms.
Rectangles are parallelograms with opposite sides equal, where as squares are parallelograms with all the sides equal. So, all rectangles are not squares.