Es - the velocity of any object depends upon
the location of the object.
the location of the observer.
ou
which measurement tools are used.
the relative motion of the observer.

The location of the observer decides the velocity of any object.

Option B

Explanation:

Velocity is a relative term and is a vector quantity also. That implies that the velocity is defined with the frame of reference of motion as well as the direction in which the body is moving with any amount of magnitude. Altogether, these 3 factors tell about the velocity of any moving object.

For example, when frame of reference of motion is stationary and the direction is constant, and velocity has some magnitude, body is said to be moving with uniform velocity.  In simple, the velocity of any moving object is a property from the observing point of view.