Answer is ONLY A.
There maybe Two scenarios :
1. If $P = NP$ then A and B will be True.
2. If $P \neq NP$ then A and D will be True.
Thus, Since it is NOT known whether $P = NP$ or Not. So, We can derive one thing for sure that P is a subset of NP for sure whatever be the case ($P = NP$ or Not)
Saying P is a Proper subset of NP would again be wrong.