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Salesforce Certified Administrator · Salesforce
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In Salesforce, a custom lookup field can be used to create a relationship between a standard object (like Leads, Accounts, or Contacts) and another object, which can include custom objects. So, the custom lookup field can be used to link standard objects (like Leads, Accounts, and Contacts) to other standard or custom objects (such as custom objects). Here's a breakdown: You can create lookup relationships between standard objects (like Accounts, Contacts, and Leads) and custom objects. You can also create a lookup relationship between standard objects and other standard objects (to some extent), but in the case of things like Users, Campaigns, and Contracts, those usually have their own predefined relationships or different field types for linking them.
A is correct, B is wrong because it is possible to create a relationship to User and custom objects from Standard objects
Sorry, B not A