"Veeam Backup & Replication allows you to assign information about locations to the following infrastructure objects: Virtual infrastructure objects: vCenter Servers, datacenters, clusters and hosts."

Veeam Backup & Replication allows you to assign information about locations to the following infrastructure objects: Virtual infrastructure objects: vCenter Servers, datacenters, clusters and hosts. Backup infrastructure objects: backup repositories, external repositories, scale-out backup repositories, tape libraries and tape vaults. Agent management objects: protection groups. Veeam Cloud Connect for service providers: cloud repositories and hardware plans. https://helpcenter.veeam.com/docs/backup/vsphere/locations.html?ver=120

It's B (from the official course)

C. Cloud gateways. For GDPR compliance, Veeam allows you to add a location tag to cloud gateways to identify the physical location of the cloud repository. The location tag helps you to demonstrate compliance with data sovereignty requirements that may apply to your data. Guest interaction proxies are used to handle application-aware processing for virtual machines, while vCenter servers are used for managing virtual infrastructure. WAN accelerators are used to optimize data transfer over a WAN. These components are not relevant to GDPR compliance.

B is correct