Step 1: Read what is asked.
We must find what the change in internal energy $\Delta U$ of a system depends on.
Step 2: Know what internal energy is.
Internal energy is the total energy stored inside the system, in the motion and position of its particles.
Step 3: Learn the idea of a state function.
A state function depends only on the present condition of the system, such as its pressure, volume, and temperature.
Step 4: Place internal energy.
Internal energy is a state function. So its change depends only on where the system starts and where it ends.
Step 5: Write the rule.
\[ \Delta U = U_{final} - U_{initial} \]
The path taken, or the number of steps, does not matter.
Step 6: Conclusion.
So $\Delta U$ depends only on the initial and final states. Heat and work do depend on the path, but internal energy does not.
\[ \boxed{\text{Initial and final states (Option 1)}} \]