Choose B. Because opportunities are enabled by default. And, thining logically how could you create a Quote without first having Opportunities? In the first line of Sf documntaion, it also confirms it here; https://help.salesforce.com/s/articleView?id=sf.cpq_enable_aa.htm&type=5
https://help.salesforce.com/s/articleView?id=sf.cpq_enable_aa.htm&type=5
"Advanced approvals are enabled for opportunities by default. However, most sales reps also need to use advanced approvals on quotes or other objects. Configure an object to work with Advanced Approvals."
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