The second alternative is correct (B).
Cooperative Federalism balances the distribution of powers between the states and the Federal Government in order to foster cooperation among the federated entities in the exercise of their constitutional attributions. In this system there is not a hierarchy among entities, but rather a division of powers according to constitutional rules.
The attribution of different levels of competence meets criteria of political organization that aim, for example, to define competences according to the type of interest to be protected, that is, national or regional interest.