The correct answer is $\boxed{\text{B) 30 degrees}}$.
In a parallel RLC circuit, the phase angle between the current and voltage is given by the following formula:
$$\phi = \arctan \left(\frac{X_C}{R}\right)$$
where $X_C$ is the capacitive reactance and $R$ is the resistance.
In this case, $X_C = R = 100\Omega$, so the phase angle is:
$$\phi = \arctan \left(\frac{100\Omega}{100\Omega}\right) = 30^\circ$$
The other options are incorrect because they do not represent the phase angle between the current and voltage in a parallel RLC circuit.