(B) is Right Option.
CFL’S are not closed under complement and intersection. In this way we can easily eliminate Option A & D as these are unions and concatenation.
Let’s come to option C
L1∩R → During intersection of different languages (here Regular and CFL), take Upper bound of the intersecting languages, which is CFL, So this is CFL.
Let’s come to option B
both languages are CFL and we know CFLS ‘re not closed under intersection so (B) is the correct option