A Is Indebted to B in the Amount of ₱2M

A is indebted to B in the amount of ₱2M. When the obligation became due and demandable B delivered to A his car and A accepted it. A month later A sued B for sum of money. Can B interpose the defense of dacion en pago?

A) B can interpose the defense of dacion en pago, because of the acceptance of the object.
B) B can interpose the defense of extinguishment of the obligation by way of novation.
C) B can interpose the defense of novation since the delivery of the car resulted in a change of relationship.
D) B cannot interpose the defense of novation because novation cannot be presumed, it must be expressly agreed upon.