For causality,

We have,

At

i.e. present value of output depends on future value of input, hence it is non-causal.

For Time Variant:

Delay the input,

    …(i)

Delay the output,

    …(ii)

i.e. equations (i)  (ii)

Hence, it is time variant system.

So the system is Non causal & time varying option (b) is correct.