Step 1: Eliminate wrong statements
Momentum transfer belongs to mechanics, and pressure alone has nothing to do with the law. 'Only work' is also wrong because the law links heat and work.
Step 2: Pick the remaining
Heat is the quantity whose direction of flow the second law restricts.
Step 3: Match the option
Statement c is listed as option B.
Final Answer:
The second law deals with the transfer of heat.
\[ \boxed{\text{(B) }\text{c}} \]