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For answer  A 

When from the opposite direction another vehicle approaches, overtaking cannot be performed if the axis that separates the directions of travel is crossed. Therefore, this answer cannot be correct.

For answer  B 

When from the opposite direction at a short distance another vehicle approaches, you are permitted the maneuver of overtaking if the road is wide enough so that for performing the maneuver of overtaking the axis that separates the directions of travel is NOT crossed.

For answer  C 

Even if there is no prohibition to overtake, this maneuver cannot be performed if from the opposite direction another vehicle approaches, except when for performing the maneuver the axis that separates the directions of travel is NOT crossed. Therefore, this answer cannot be correct.

The correct answer is: B

Recommendations:

Rules regarding the overtaking maneuver and the places where overtaking is prohibited - Audio-Video Lesson --> Road Traffic Code - Overtaking

OUG* - Article 45

[...]
(3) When by the maneuver of overtaking the axis that separates the directions of travel is crossed, the drivers of vehicles must make sure that from the opposite direction a vehicle does not approach and that they have sufficient space to re-enter the initial lane, where they have the obligation to return after performing the maneuver of overtaking.
[...]

Regulation** - Article 120

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

* OUG = GOVERNMENT EMERGENCY ORDINANCE no. 195 of December 12, 2002 updated (Road Traffic Code)
** Regulation = REGULATION for the implementation of OUG 195/2002 updated (Road Traffic Code Regulation)