Correct Answer:
A. Liable to the same punishment as B
According to Section 109 of the P.P.C., which deals with the punishment for abetment when the abetted act is committed, if the act abetted is carried out in consequence of the abetment, and there is no specific punishment provided for such abetment, the abettor shall be punished with the punishment provided for the offence itself. In this case, since B committed the offence of giving false evidence due to A's instigation, A is liable to the same punishment as B. Therefore, option A is correct. Option B is false because A is clearly guilty of abetment and subject to punishment.