as we can see that last step is the verification step. In that step values remained unchanged. If there was a negative edge weight cycle reachable from source then at verification step also those values will be different from the values above.
In case the cycle is not reachable from source then we can see that they will be at $\infty$ distance(or cost) from the source from the beginning till the last step. As take anything away from the $\infty$ it will still be infinite.
But it can also be the case that there are some points which are not forming a cycle and are still unreachable from source those also will be at $\infty$ distance from the source from the beginning till end.
Hence, we won't be able to make a distinction among the cycle and such vertices. Thus, we say that this algorithm can detect negative edge weight cycles only if they are reachable from the source.
answer = option B