B, D
Option A) False
when S is true i.e when m < n there is no guarantee that we will have at least m linearly independent vectors. There could be zero linearly independent vectors as well and b can be any vector in R^m. So, when S is true R may not be true. Therefore option A is false.
Option B)True
when there is a solution for every b in R^m, Then there must be m linearly independent vectors in A.
Option C) False
option C says “when S is true, P cannot be true” but when S is true i.e, when m < n, P can be true i.e, A can have m linearly independent columns like the example below. So option C is false.
$\begin{bmatrix} 1 & 0 & 0 & 5 &6 \\ 0& 1& 0& 3& 7\\ 0& 0& 1& 2& 5 \end{bmatrix}$
Option D)True
when m<n and A and has m linearly independent vectors then there is a solution for every b in R^m.