Step 1: Recognize that this sentence is built around a well known English idiom, not a general preposition rule that can be worked out from meaning alone.
Step 2: Recall the idiom in full: "It is no use crying over spilt milk", meaning there is no point in regretting something that has already happened and cannot be undone.
Step 3: Because idioms use fixed prepositions that must be memorized rather than derived logically, "over" is the only preposition that completes this idiom correctly.
Step 4: Confirm the answer: "Do not cry over the spilt milk" is the correct sentence, matching option B) Over.