Answer: The correct option is
(B) 3; where x does not equal 4.
Step-by-step explanation: We are given to simplify the following rational expression and to state any excluded values that exists :

We have

Now, if x = 4, then x - 4 = 0, and we cannot divide 0 by 0.
So, let us assume that x ≠ 4, which implies that x - 4 ≠ 0.
Then, we get

Thus, the value of the given rational expression is 3; where x is not equal to 4.
Option (B) is CORRECT.