The correct option is B Atoms of all elements are identical.
According to Dalton's atomic theory:
∙ An atom is the smallest particle which cannot be divided further, i.e., it is indivisible.
∙ Atoms of the same elements are identical but differ from that of other elements.
∙ Atoms can neither be created nor be destroyed.
∙ Atoms may or may not exist independently but they take part in chemical reactions.