If you plan to stop the virtual machine, will you incur any costs for (AZ-900)

Correct answer: A) Yes.
When you stop a virtual machine in Azure, the virtual machine itself is deallocated, but the associated storage continues to incur costs. The virtual machine's OS disk and any attached data disks are stored in Azure Storage, and you are billed for the storage even when the virtual machine is stopped.
If you want to avoid storage costs, you can deallocate and then delete the virtual machine. Deallocating the virtual machine stops it and releases the compute resources, while deleting it also removes the associated storage resources.
Keep in mind that if you only stop the virtual machine without deallocating it, you will still be charged for the associated compute resources, but not for the storage. However, if you want to stop incurring costs altogether, consider deallocating or deleting the virtual machine and associated resources.