The correct option is B Impulse and momentum
(a) Dimensions of specific heat [c]=[QmΔT]
Dimensions of latent heat [L]=[Qm]
Not the same dimensions.
(b) Force F=ΔPΔt
Impulse I=ΔP=FΔt
⇒[I]=[P]
(c) Surface tension is force per unit length
∴[F]≠[Fl]
(d) Moment of inertia I=MR2
Torque τ=r×F
Time dimension is not present in [I], hence they cannot be equal.