Correct option is (a) Voltage to current
Explanation: The Reciprocity Theorem states that if an Emf E in one branch produces a current I in a second branch, then if the same emf E is moved from the first to the second branch, it will produce the same current in the first branch, when the Emf E in the first branch is replaced with a short circuit. Therefore the ratio of Voltage to Current is considered in case of Reciprocity Theorem.