Some important concepts -
(Note that the question is asking for shortest paths and not single source shortest path)
Consider this directed weighted graph -

What is the shortest Path from A to C and its cost?
A->B->C , cost = 2.
But, as there is a negative edge weight(B to C), running Dijkshtra Algorithm may give wrong result. Thus, we have to use Bellman Ford algorithm with is asymptotically costlier than Dijkshtra.
So, now can we think of a solution so that we can apply Dijskhtra on this graph and get the correct Shortest path?
One solution is to add 3 to all edges, so negative edge weight becomes non negative.
The edge weights would become-

Notice here that the shortest path has been changed. The new shortest path is A->C with cost of 6.
So this solution changes the shortest path itself.
Another solution - Reweighting.
Assign weights to the vertices (assigned in green)

Now, after reweighting the edges as -> w(u,v) + f(u) - f(v) we get -

Notice that shortest path from A to C remains unchanged but COST of the shortest path has changed from 2 to 8 .
More Analysis-
If we observe carefully, the shortest path from A to C consists of 2 edges, A to B(e1) and B to C(e2)
Thus, cost of total path is e1 + e2 .
Now, before reweighting, e1 + e2 = 2.
After reweigthing,
e1 = 5 + f(A) - f(B)
e2 = (-3) + (B) - f(C)
Thus, e1+ e2 = 5 + f(A) - f(B) + (-3) + f(B) - f(C).
Therefore, e1 + e2 = 5-3+f(A) -f(C)
e1 + e2 = 2 + 10 - 4
e1 + e2 = 8.
Here, the intermediate vertex B's weight got cancelled out. Thus, what matters is only the weights of source and destination vertices in the shortest path.
Thus, whatever weights we assign to the vertices(positive/negative), the shortest PATHS wont change, but shortest path COST will change.
Hence option A is correct.
This Question is based on the concepts used in JOHNSON'S ALGORITHM which is used to find the shortest paths between all pairs of vertices in a weighted, directed graph. It is particularly useful for sparse graphs that contain negative-weight edges but do not have negative-weight cycles.
ref - https://www.geeksforgeeks.org/johnsons-algorithm/