The correct option is B equivalent
Let A={x : x is a composite number less than 10}. Then the set A in its roster form is given by
A={4,6,8,9}
Note that the cardinality of A is 4.
Also, if B={x : x is a letter of the word JULY}, then B={J,U,L,Y} and thus the cardinality of B is 4.
Since the cardinalities of A and B are same, the two sets are equivalent.