Correct Option: B

Energy Efficiency Ratio :
Star rating is a system initiated by BEE (Bureau of Energy Efficiency) India to determine the energy efficiency of an electronic product for home use like window and split air-conditioners and other appliances.
Depending on their energy efficiency they are rated on a scale of 1 - 5 and indicated by starts for easy understanding. Higher the number of stars, better is the energy efficiency of an air conditioner.
Star rating is based upon the EER of an AC. EER is cooling capacity divided by power consumed. To calculate EER in watts BTU needs to be converted into watts. 12000 BTU is equal to 3517 watts or 1BTU = 0.2937 Watts or one ton = 3517 watts.