The correct option is (a) The current central coefficient for the finite difference and the finite volume schemes are the same
For explanation I would say: For the finite difference approach,
\(a_c=(\frac{1}{\Delta t}+\frac{1}{\Delta t+\Delta t^o})\rho_C V_C\)
For the finite volume approach, the central coefficient is
FluxC=\((\frac{1}{\Delta t}+\frac{1}{\Delta t+\Delta t^o})\rho_C V_C\)
These two are the same irrespective of the approach.