Correct option is B
Some flowers are trees
All trees are gardens
All gardens are jungles

So, those flowers which are trees are also jungles.
Hence, conclusion (I) follows.
Given is all trees are gardens, but nothing is said that all gardens are trees.
So, conclusion (II) does not follow.
All trees are gardens and all gardens are jungles.
So, all trees are jungles. Since trees exist, some jungles are trees.
Hence, conclusion (III) follows.
Correct option is (B).