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For answer  A 

The drivers of the vehicles moving from the opposite direction have no obligation to reduce the speed or to facilitate in any way the overtaking maneuver that you perform, therefore, their good intentions do not allow you the overtaking maneuver, you cannot rely only on that. See the explanation for answer B for more details.

For answer  B 

You are prohibited from the overtaking maneuver when from the opposite direction another vehicle is approaching, and its driver is obliged to perform maneuvers to avoid the collision. These situations are created when for the overtaking maneuver it is necessary to enter the opposite direction of travel. If the opposite direction of travel is not entered, the vehicle from the opposite direction is not obliged to perform maneuvers to avoid the collision, and the overtaking maneuver is permitted.

For answer  C 

You are prohibited from the overtaking maneuver when from the opposite direction another vehicle is approaching, and its driver is obliged to perform maneuvers to avoid the collision. See the explanation for answer B for more details.

The correct answer is: B

Find here a video lesson with the overtaking maneuver  --> Road Code - overtaking maneuvers

For answer  A 

Regulation - Article 118

(1) The driver of a vehicle who performs overtaking is obliged:
a) to make sure that the one following him or preceding him has not signalled the intention to begin a similar maneuver and that he can overtake without endangering or without hindering the traffic from the opposite direction;

For answer  B 

Regulation - Article 120

(1) Is prohibited the overtaking of vehicles:
j) when from the opposite direction another vehicle is approaching, and its driver is obliged to perform maneuvers to avoid the collision;

For answer  C 

Regulation - Article 120

(1) Is prohibited the overtaking of vehicles:
j) when from the opposite direction another vehicle is approaching, and its driver is obliged to perform maneuvers to avoid the collision;