The answer is: C
Explanation
The correct option is C : B has committed the offence of criminal breach of trust only and not theft.
This is because, according to the principle, theft requires the dishonest taking of movable property out of the possession of another person, whereas criminal breach of trust requires the dishonest misappropriation or conversion of property entrusted to a person. In this case, A gave B Rs. 25,000/- to buy a television from a store, which means that A entrusted B with the money and B had the dominion over it. B ran away with the money, which means that B dishonestly misappropriated or converted the money to his own use, in violation of the contract with A. Therefore, B has committed the offence of criminal breach of trust under Section 405 of IPC, 1860. However, B has not committed the offence of theft, as he did not take the money out of A's possession, but rather received it with A's consent.
Therefore, B has not fulfilled the essential ingredient of theft under Section 378 of IPC, 1860².