Answer: FIrst option.
Explanation:
We need to remember that a tangent is a line that touches a circle at one point. This point is the "Point of tangency".
We can observe in the figure that the line "s" touches the circle A at a point identified as "J" and it also touches the circle B at a point identified as "K". Therefore, we can make the following conclusion:
The point of tangency of line "s" to circle B is: The point K.
This matches with the first option.