Every possible language is subset of ∑* and ∅ is subset of every possible language.
both ∑* and ∅ are Regular languages so in that way if L1 ⊆ L2 then if L1 is regular then L2 can be regular or non regular and when if L2 is regular then L1 can be regular or non-regular.
so in that way D is correct answer.