A with Intention to Kill Her Husband, Purchased Some Poison-Powder

A with intention to kill her husband, purchased some poison-powder from a chemist who by mistake, dispensed plain sugar instead. She put the powder in a cup of tea and served it to her husband who drank it but did not die. Which one of the following statements is correct so far as the charge to attempt a murder is concerned?

A) She is liable because she had committed the penultimate act
B) She is liable because her intention to kill her husband is clear from the totality of acts
C) She is not liable because administration of sugar is not a step towards the commission of murder.
D) She is not liable because her husband did not die.