Correct option is B
Among the highlighted words, “opine” and “kick” are incorrectly placed. The correct combination of words that should replace each other in order to make the sentence grammatically and contextually correct is A-C.
So, the correct sentence after rearrangement of words would be, “While one referee felt the kick(C) was good, the other referee chose (B) to opine (A) a different outlook (D) on the play.”