the elements of both the matrix $A,B$ are the same. in matrix $B$ $R_1,R_3$ are interchanged.
as we know the important property of any determinants:
- if two rows (or 2 columns) of a determinant are interchanged the sign of the value of the determinant is changed.
here only one time rows is changed so the determinant should be multiplied by $(-1)$.
$\therefore det (B)= -det(A)$
Option $(B)$ is correct.