Answer:
D.
Not A because: physical change refers to the change in the state of substance (solid-liquid-gas) so only the shape would be altered. The substance is still made of the same chemicals. If I boil water, the water is still H2O even if it's now a gas (water vapour) instead of a liquid.
Not B because: physical changes are not irreversible; by changing temperatures we can turn the substance back into its original shape.
Not C because: Since chemical composition of the substance doesn't change and nothing new is added into the substance as it changes shape, new substances will not be formed.