Correct option is B
The moment of force about a point is independent of point of application of force-
The moment of force (or torque) about a point is defined as r⃗×F⃗, where r⃗ is the position vector from the point of rotation to the point of application of the force F⃗. This indicates that the moment of force is indeed dependent on the point of application of the force. Hence, this statement is incorrect.
The moment of a force about a line is a vector quantity: The moment of force about a line is the component of the torque vector along that line. The torque or moment of force itself is a vector quantity, and its component along any line is also a vector quantity. Thus, this statement is correct.