The correct answer is: B. Incorrect polarity will result in dead short circuit.
If the transformers working in parallel are not connected with regard to polarity, the two transformers will be in series opposition. This will cause a large current to flow through the transformers, which can damage them or even cause a fire.
Option A is incorrect because the power factor of the two transformers will be the same regardless of their polarity.
Option C is incorrect because the transformers will share load in proportion to their kVA ratings, even if they are not connected with regard to polarity.
Option D is incorrect because the incorrect polarity will result in a dead short circuit, which is a serious problem.