Levelling survey rests on a small set of definitions: level surface, level line, the geoid and the ellipsoid. Let's test each option against these definitions.
Between the ellipsoid and the geoid, it helps to remember that the geoid is the real, physically defined but irregular surface, while the ellipsoid is the artificial, regular surface used to replace it for calculation. Options (C) and (D) simply swap these two properties.
Let's summarize:
So the correct TRUE statement is option (A).