Answer:
The correct option is B.
Tissue paper
Step-by-step explanation:
Tissue paper absorb most sound waves because it is porous. Materials that absorb sound most are highly porous like tissue because that have pores and allow sound to penetrate through it channels or cavities which makes it to loss part or all of it energy. This material allow sound wave to enter through it.
Sound energy is distributed as a result of heat loss which is caused by the air molecules of the pores wall in the material.