In which of the following options, both species are paramagnetic and have same no. of unpaired electrons?

Both oxygen and boron have the same number of unpaired electrons and are paramagnetic.

Since molecules with unpaired electrons are drawn to magnetic fields significantly, oxygen has a paramagnetic character. Unpaired electrons spin in unison with one another, increasing the magnetic field effect.

${\mathrm{B}}_2$ and ${\mathrm{O}}_2$ both have 2 unpaired electrons.

Hence, the correct option is A.