The steps of Hungarian Method is given below.
1. Identify the smallest value of each row for the cost matrix of the assignment problem. Subtract each row’s smallest value from all the costs in the respective row.
2. Identify the smallest value of each column for this altered matrix. Subtract each column’s smallest value from all the costs in the respective column.
3. Mask the columns and rows out that have a zero value. The number of masked out rows and columns must be at a minimum.
4. If the number of masked out rows and columns is equal to n, then the optimum can be obtained from the present matrix; move on to the next step. If not, skip to Step 6.
5. Identify the optimal solution by the coordinates of the zero-valued elements in the present matrix.
6. Identify the smallest value except for the ones in masked out rows and columns. This value is then subtracted from the values of unmasked rows and columns and, added to the intersections of masked out rows and columns. Return to Step 3.

According to these, the correct answer is given in option C.