$\left (0+ \varepsilon \right) \left (1+ \varepsilon \right)$ represents :

$\epsilon.SOMETHING=SOMETHING$

$\epsilon.\epsilon=\epsilon$

OPTION A

$(0+\epsilon)(1+\epsilon)$

= $0.1+0.\epsilon+\epsilon.1+\epsilon\epsilon$

= $01,0,1,\epsilon$

= $\left \{ 0,1,O1,\epsilon \right \}$

so option A is correct