Correct option is (d) plates on the flange should be designed to do the work of the flange and plates on the web should be designed to do the work of the web
Easy explanation: For beam splices, each element of the splice is designed to do the work the sections underlying the splice plates could do, if uncut. Plates on the flange should be designed to do the work of the flange and plates on the web should be designed to do the work of the web.