Consider the following statements A and B and identify the correct answers given below. A. Peltier coefficient is numerically equal to the potential difference across the junctions of the thermocouple through which current is flowing. B. According to Thomson, energy is neither absorbed nor evolved at the junction of a thermocouple but is observed or evolved only along the lengths of both the conductors.

• A

  Both A and B are true
• B

  Both A and B are false
• Correct answer
  C

  $\mathrm{A}$ is true but B is false
• D

  $\mathrm{A}$ is false but $\mathrm{B}$ is true

Hence, the correct answer is option: 'C'.