The correct option is (c) The mass of the body is negligible as compared to the mass of the wall or the ground
For explanation I would say: When a body collides with a wall or the ground, we consider that the mass of the body is negligible as compared to the mass of the wall or the ground. We also make this assumption when something like a feather, which has a very small mass collides with a truck, which, comparatively, has a huge mass.