C. Both are true.
same way you can try the second statement.
S 2 : If A B then P(A) P(B)
Since A is a subset of B, so, every element that is in A, is also in B. So, consider any subset of A, that will contain some elements of A, and all those elements are also in B, so, that subset is also a subset of B. Hence, P(A) P(B).
Or we can prove by contradiction as we proved S1.