Quantity A gives 2 distinct factors 2 and 5.
Quantity B gives 4 distinct factors 2, 3, 5, 11.
Hence B is greater.
Option B is the answer.

Explanation

Since only the number of distinct prime factors matter, not what they are or how many times they are present, it is possible to tell on sight that Quantity A has only 2 distinct prime factors, because 100,000 is a power of 10. (Any prime tree for 10, 100, or 1,000, etc. will contain only the prime factors 2 and 5, occurring in pairs.)

In Quantity B, 99,000 breaks down as 99 × 1,000. Since 1,000 also contains 2’s and 5’s, and 99 contains even more factors (specifically 3, 3, and 11), Quantity B is greater. It is not necessary to make prime factor trees for each number.
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More DISTINCT prime factors in B. Don't be like dumb me and find the total number of factors of each wasting precious time. Read the question.