Either Or means $\text{XOR}$
Either everything is material or there are somethings that are not material
we'll define p as $\forall x (\text{material}(x))$
we'll define q as $\exists x (¬\text{material}( x))$
Either p or q $\equiv$ $(¬p \wedge q) \vee (p \wedge ¬q)$
$(¬ \forall x (\text{material}(x)) \wedge \exists x (¬\text{material}( x))) \vee ( \forall x (\text{material}(x)) \wedge ¬\exists x (¬\text{material}( x))) $
$(\exists x (¬\text{material}( x))\wedge \exists x (¬\text{material}( x))) \vee ( \forall x (\text{material}(x)) \wedge \forall x (\text{material}(x)) ) $
$(\exists x (¬\text{material}( x)) \vee ( \forall x (\text{material}(x)) ) $
Hence Option A is correct
Now the question is why D is incorrect?
$\forall x (M(x)) \vee \exists y (¬ M(x))$
for example $X = \{ 1 , 2 , 3 , 4, 5 \} $ and $M = \{2,3,4 \}$ and $Y = \{ 2,4 \}$
So by this example we can see that $\forall x (M(x))$ is False and also $ \exists y (¬ M(x))$ is false because both 2 and 4 are Materials.
So overall $F \vee F$, but this conclusion is incorrect. So D is incorrect.