Answer:
Option B is correct that is the expression is equivalent, but it is not completely factored.
Explanation:
We have given an expression

when we take the common factor out which is 3 from the expression we will get

This expression is equivalent but is not completely factored because the term

Hence, Option B is correct.
Option C and D are discarded because given factor is equivalent
Option A is discarded because expression is not completely factored.