Of the options given here, B is the best answer.
Lord North was definitely trying to save the East India Company. The company was losing money because Americans were refusing to buy tea from England. Lord North was hoping that the new Tea Act would induce the Americans to buy tea again. This would save the company.
The Tea Act was also designed to make the colonists happy. After all, they would have to like the new law if they were to start buying tea again. North felt that the low prices on the tea would please the colonists.
For these reasons, B is the best answer.