Answer:
The correct answer is option B.
Explanation:
In order to obtain the correct answer we only need to recall the basic properties of the multiplication of square matrices. Let us analyze each option.
A. The multiplication of square matrices is associative, but not commutative. About this last statement just check

but
.
So, the statement is False.
B. The multiplication of square matrices is associative and distributive. Also, is not commutative, as we have seen previously. So, the statement is True.
C. We have seen that the multiplication of square matrices is not commutative. Then, the statement is False.
D. As the product of square matrices is associative, the statement is False.