Final answer:
The correct answer is B. Heat is released by the system when water freezes to become ice, as it is an exothermic process.
Step-by-step explanation:
When water cools from 10 degrees C and then freezes to become ice, the best description of the heat flow between the system and surroundings is that heat is released by the system. This is an exothermic process where energy is being transferred to the surroundings. In the case of water freezing, this means that the liquid water releases heat to its surroundings as it transitions into its solid form, thus creating ice.