Conservation Of Energy

Kirchhoff's junction law is based on the conservation of charge. It states that the sum of currents entering a junction is equal to the sum of currents leaving the junction, ensuring that charge is conserved. This makes statement (a) true.
Kirchhoff's loop law is based on the conservation of energy. It states that the sum of the potential differences (voltages) around any closed loop in a circuit is zero, which is a direct consequence of the conservation of energy.

The correct option is (C): Both (a) and (b) are true