Let a sparse matrix have $k$ non zero elements out of $m \times n$ total, with $k \ll m n$.
A linear array must reserve all cells: \[ \text{cost} = m \times n \] which is huge and mostly zeros.
A linked list keeps only useful nodes, one per non zero value with its row and column: \[ \text{cost} \propto k \] which is tiny when the matrix is sparse.
Trees and graphs add ordering or edge overhead that this simple triple list does not need. The list gives the smallest, cleanest representation. \[\boxed{\text{Linked list (option B)}}\]
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