The correct answer is B) Él es el señor García.
The sentence that is written correctly in Spanish is "Él es el señor García."
The sentence is correct because it respects the Spanish grammatic.
"Él" is the masculine article. If it were a woman it should be "Ella."
"Es el Señor" means "he is Mr." And in the end, the last name "García." When you are writing in Spanish, the place the article first in the sentence, then the verb followed by the noun.
