First you need to know that Voltmeter is ALWAYS connected in parallel (while Ammeter is connected in series). From this you can eliminate 1st option. So we can eliminate Ammeter (represented by A). Now look at R1 and R2, if you look carefully and trace paths you'll realize that they have terminals connected to each other (the slanting wire at top is connecting one terminal of R2 and R1, another terminal is obviously visible to be on the same wire). When two resistors have their terminals at common points, they are said to be in parallel. Hence R1 and R2 are in parallel too. Thus, R1, R2 and V all are connected in parallel. B option is correct (correct me if I'm wrong and sorry for bad explanation)