B is the answer, according https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/chapter_N1585433.html#Electronic-Bank-Payments
Why you all select A? Question asked which one needs the license to do.
Answer is A as per SA 21729.
Positive Pay templates BoA/ML, RBC, and SVB - CDA are available for all countries, even without the Advanced Electronic Bank Payments License. You can also customize or create new Positive Pay file formats without a license.
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