Kirchhoff’s junction law : The sum of all the currents directed towards a node is equal to sum of all the currents leaving the same node. It follows from the conservation of charge where the charge neither be created nor be destroyed, but it just transfers from one point to another. The net quantity of charge is equal to positive charge minus negative charge.

Kirchhoff’s loop law : The algebraic sum of potential differences along a closed path in a circuit is zero. It follows from the Conservative nature of electric field. Electro static force is a conservative force and the work done by it in any closed path is zero.

Kirchhoff’s junction law follows from conservation of charge and Kirchhoff’s loop law follows from the conservative nature of electric field. So both statements A and B are correct. Option A is correct.