To me I think now
Because of 1 to 1 mapping it can merges into a single table . No need for FK .If we do then we have a problem to select primary key . So , E1 and E2 kept separate , and we will foreign key at E2 because 70% participation at E2 ,because of that null value at E2 will be less .
In case of E2 if i choose foreign key at E1 then participation at E1 30% , so the Null values will be increased .
Option B is correct .
I might be wrong but to me i think I`m right :P .