The given statements are:
A)Factoring the given terms by taking common factor we have:

B) Factoring the given terms by taking common factor we have:

c)Factoring the given terms by taking common factor we hav:
e :

d)Factoring the given terms by taking common factor we have:

Factoring the above results we see in option B left side and right side are same .
Option B is the right answer.