Option (C) is correct
let we take matrix A and B of 3*3 which is lower triangular matrix means all the entries above diagonals are 0
take transpose of B means change rows to columns or columns to rows.
take matrix C 3*4 and fit matrix A and transpose of matrix B into the rectangular matrix C, when we map elements of matrix B and matrix C using B[i,j]=C[j,i+1] we get the matrix B .