Correct : b

Option A — False.
Either the client or the server can initiate the closing of a TCP connection. TCP uses a 4-way handshake (FIN, ACK, FIN, ACK) for connection termination and either side is free to send the first FIN. It is not restricted to the client only.
Option B - True.
TCP supports simultaneous close. Both the client and server can send a FIN segment at the same time without waiting for the other side to initiate first. This is a valid and well-defined scenario in TCP's connection termination process.
Option C - False.
TCP uses a 3-way handshake (SYN, SYN-ACK, ACK) before data transfer begins — not a 2-way handshake. A 2-way handshake is insufficient for TCP as it cannot confirm that both sides are ready to communicate reliably.
Option D - False.
TCP is a full duplex protocol. Data can be sent and received simultaneously in both directions over the same connection. Half duplex would mean only one side can transmit at a time.
The correct statement is B - The client and server can initiate closing of the connection at the same time (Option B)