Step 1: Start from the constitutive relation with loss.
Write the permittivity as $\epsilon = \epsilon' - j\epsilon''$ and add a real conductivity $\sigma$ for ohmic loss. The full current density becomes $J = (\sigma + j\omega\epsilon)E$.
Step 2: Split into real and reactive pieces.
\[ J = \sigma E + j\omega\epsilon' E + \omega\epsilon'' E = (\sigma + \omega\epsilon'')E + j\omega\epsilon' E \]
The first bracket is in phase with $E$, this is where power is actually used up. The second is $90^\circ$ out of phase, this part just stores and returns energy.
Step 3: Define the loss tangent as this ratio.
By definition, loss tangent is in-phase current over out-of-phase current, or real over imaginary:
\[ \tan\delta = \frac{\sigma + \omega\epsilon''}{\omega\epsilon'} \]
This matches both statement (A), the ratio of real to imaginary parts of the total current, and statement (B), the algebraic form $(\omega\epsilon''+\sigma)/(\omega\epsilon')$.
Step 4: Test the remaining options.
Susceptibility to permittivity ($\chi/\epsilon$) and polarization to displacement ($|P|/|D|$) are both purely real ratios built from magnitudes at a single instant. Neither carries the $90^\circ$ phase lag that defines a loss, so neither is the loss tangent.
Step 5: Conclude.
\[ \boxed{\text{options (A) and (B)}} \]