Salesforce Help article: https://help.salesforce.com/s/articleView?id=sf.c360_a_segment_canvas_interface.htm&type=5
Value Field
The value against which the attribute value is compared to determines whether it satisfies the condition. Queries honor exact matching on special characters and accents and aren’t case-sensitive. For example, querying on City | Is Equal To | Canon City doesn’t find the city Cañon City. A query on City | Is Equal To | Canon City finds canon city. Also, queries honor exact matching on types. For example, if the field type is a string for "Purchase Order Number", querying on Purchase order number | Is Equal To | 0852 finds a Purchase Order Number that’s equal to 0852. It doesn't find the purchase order number 852, which has no leading zero, or “0852” with quotation marks.
I believe the answer is A
Here's why:
This trailhead module on Creating Segments has a Values section that says "Values are pretty straightforward. They are the thing you want your filter to find. And there’s good news! Values are not case sensitive."
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