Answer:
B that is Potential Energy → Electrical Energy → Heat Energy because, the energy is always stored in the form of potential energy because it is not in static form, so in this case it is going to be in a form of CHEMICAL POTENTIAL ENERGY now when it is connected with the load, the energy stored in the battery will move in the form of electrical energy, now you should remember Electrical energy is a type of kinetic energy caused by moving electric charges, so if it says kinetic energy, you should it is talking about electrical energy. So finally the static electrical energy is converted in the form of heat energy. We could take the EXAMPLE of heater.
In the heater chemical potential energy is converted into Heat Energy.