Both A and B are correct about kinetic energy.
Kinetic energy is a type of power that a moving object or particle possesses. An item accumulates kinetic energy when work, which involves the transfer of energy, is done on it by exerting a net force. A moving object or particle has kinetic energy, which depends on both its mass and its rate of motion.
The type of motion can be vibration, rotation on an axis, translation (or travel along a path from one place to another), or any combination of these. A body's translational kinetic energy is equal to half of the product of its mass, m, and its squared speed, v or 1/2 mv^2
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