The correct option is B Respiration
Respiration occurs in a slow, stepwise, enzyme controlled manner. At some steps, the released energy is enough to drive the synthesis of ATP. In other words, the released energy is stored in the form of high energy chemical intermediates like ATP, NADH and FADH2.
During combustion, entire energy is liberated in the form of heat and light. ATP is not formed.
During oxidation, ATP formation is not mandatory.