The statement that best compares the two excerpts is "Both narrators appear to be irrational, which makes them both unreliable narrators".
The narrators of the two short stories written by Edgar Allan Poe, "The Tell-Tale Heart" and "The Black Cat", deny being mad. The narrator of the first story tries to convince the reader that his senses have only been sharpened and that he is calm, even though he is not. Moreover, the narrator of "The Black Cat" also intends to present himself as a sane person, but the words he uses give him away. In that way, neither of the two narrators are trustworthy.