Instead of deriving the rule from scratch, use the direct test: mutual exclusion between IR and Raman only ever happens in a molecule that possesses a center of symmetry, so this question reduces to spotting which one option is centrosymmetric.
Since trans-planar $\mathrm{H_2O_2}$ is the only centrosymmetric species in the list, it is the only one where the IR active modes are guaranteed to be completely Raman silent and the Raman active modes completely IR silent.
Let's summarize:
The correct option is (B), the trans-planar conformer of $\mathrm{H_2O_2}$.