B. Network ACLs
https://docs.aws.amazon.com/vpc/latest/userguide/vpc-network-acls.html
"A network access control list (ACL) allows or denies specific inbound or outbound traffic at the subnet level. You can use the default network ACL for your VPC, or you can create a custom network ACL for your VPC with rules that are similar to the rules for your security groups in order to add an additional layer of security to your VPC."
Be careful, the keyword is EC2.
The rules will apply to an EC2 instance and will allow or deny traffic from a specific subnet.
Therefore, the correct answer is C : Security Group
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