Correct Answer: B
Summary reports are like tabular reports, but you can group the row of data, view subtotals, and create charts in summary reports. It gives users more option to organize their data.
Option A is incorrect because in the tabular report you cannot group the data.
Option C is incorrect because you can’t create Summary and Tabular reports grouped together.
Option D is incorrect because the Matrix report gives you the ability to group records by column and row and they are considered time-consuming.
Reference:
https://help.salesforce.com/articleView?id=reports_changing_format.htm&type=5