The answer is: B
Explanation
The correct option is B: facts regarding statements without related conduct.
According to section 8 of the Indian Evidence Act, 1872, the motive, preparation and previous or subsequent conduct of any person are relevant facts, if such facts are connected with any fact in issue or relevant fact. However, mere statements made by a person without any accompanying or subsequent act or conduct are not relevant, unless they fall under some other category of relevancy, such as admissions, confessions, dying declarations, etc.
For example, if A is accused of murdering B, and it is proved that A had a motive to kill B, or that A had prepared some weapon or plan to kill B, or that A had fled or confessed after killing B, these facts are relevant to show A's guilt. But if A had only said to someone that he wanted to kill B, without doing anything else, this statement is not relevant by itself. Therefore, facts regarding statements without related conduct are irrelevant facts under the Evidence Act.