Final answer:
The item in 'The Binding of Isaac' that provides +1 Black Heart, +3 Bombs, and room damage when Black Hearts are depleted is the Match Book (Option B).
Step-by-step explanation:
In the game The Binding of Isaac, the item that provides the effects of +1 Black Heart, +3 Bombs, and the ability for depleted Black Hearts to deal 40 damage to the entire room in a Necronomicon style effect is the Match Book.
The Satanic Bible gives a Black Heart but does not come with additional bombs or the room damage effect. The Book of Belial provides a temporary damage increase during a room, and the Book of Revelations gives a Soul Heart and influences the appearance of Harbingers during boss fights. Therefore, Option B, Match Book, is the correct answer.