No, B is the only one that is
incorrect.
In ordinary usage,
that which and
what are interchangeable
when they are used as relative clauses. You can almost think of
what as a contraction of
that which. For example, you can say "
What is unfair to you is unfair to me" or "
That which is unfair to you is unfair to me." However, you cannot say "
That is unfair to you is unfair to me" because
that, unlike
that which or
what, does not (in this case) imply an antecedent noun.
See my comments
in your other thread for more details.