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A
They are the same thing
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B
Power is the rate at which work is done (work divided by time)
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C
Power is work multiplied by distance
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D
Work is power divided by force
Why this is the answer
Power is the rate at which work is done — that is, the amount of work divided by the time taken (Power = Work ÷ Time). Two machines might do the same amount of work, but the one that does it faster has more power. For example, two motors that each lift the same load to the same height do equal work, but the faster one is more powerful. Work is measured in joules and power in watts (one watt = one joule per second). Understanding that power measures how quickly work is performed — not just how much — is a standard work-and-energy distinction.
Source: ASVAB MC, Work and Power