It has been proven by several organizations, including MythBusters and myself that driving with the a/c on and windows up is better than driving with the a/c off and windows down. It's a simple comparison that you can easily conduct yourself. There's really no reason to see what others have to say.
Although, I don't think that "B" should even be an option as the answer is clear. No a/c means less drag on the engine, and all windows closed means less air drag which in turn means less drag on the engine.
However, running with the a/c off and the windows up in the summer time in the more tropic areas of the world when you have a car with a perfectly functioning a/c system, I'm willing to sacrifice a couple MPG to be comfortable. The a/c in my first vehicle died six months after I bought it and I couldn't afford to get it fixed. I never want to repeat that ever again.
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