The balance of payments of a country is a systematic record of

all import and export transactions of a country during a given period of time, normally a year
goods exported from a country during a year
economic transaction between the government of one country to another
capital movements from one country to another

Answer

all import and export transactions of a country during a given period of time, normally a year

(a) Balance of Payments is the systematic record of a country’s economic transactions with the rest of the world over a period, including trade in goods/services, income, transfers, and capital flows. Closest and correct option.
(b) This covers only exports of goods, which is just one part of the current account. Incorrect.
(c) BoP is not limited to government-to-government transactions; it includes private and public sector external transactions. Incorrect.
(d) Capital movements are only the capital/financial account component of BoP, not the whole record. Incorrect.