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A
There is no difference
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B
A physical change alters form or appearance without forming a new substance; a chemical change forms a new substance
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C
A chemical change is always reversible
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D
A physical change always forms a new substance
Why this is the answer
A physical change alters the form or appearance of a substance without creating a new chemical substance (for example, melting ice, or wetting and drying hair to temporarily change its shape). A chemical change produces one or more new substances with different properties (for example, the action of a permanent wave or haircolor, which permanently alters the hair's structure). Many cosmetology services rely on chemical changes. Distinguishing physical from chemical changes is a basic chemistry concept on the exam.
Source: Scientific Concepts — Physical vs Chemical Change