Answer:
B) The potential energy of the rock is transformed into kinetic energy.
Explanation:
Our understanding of Physics tells you the potential energy due to the rock's position in the gravitational field is transformed into kinetic energy as the rock gains speed (and loses height).
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Comment on the problem
There are additional effects not accounted for by this simplified answer, including thermal effects, radiation effects, and sound effects. (In this new age, there can also be energetic effects in dimensions we're not accustomed to considering, including emotional or other effects on—or due to—consciousness.)