$\text{ KOH }$ is preferably used to absorb ${\text{ CO}}_{\text{2}}$ gas because:

Salt and water are produced as a result of the reaction between the acid and base. The neutralization reaction is the name given to this chemical process. Acid and base combine to create salt and water molecules in a neutralization reaction. The acidity of an acid determines the type of salt that results from the neutralization reaction. An acidic oxide is carbon dioxide. Carbonic acid is created when it is dissolved with water. A powerful base is potassium or sodium hydroxide. The neutralization process occurs when carbon dioxide and potassium hydroxide are in contact with one another.

Non-metallic oxides are generally acidic in nature. So carbon dioxide is acidic in nature. To absorb this a basic substance can be used such as NaOH and KOH. In this KOH is used because; after the neutralization reaction, metal bicarbonate is formed. So sodium bicarbonate being sparingly soluble in water gives precipitate while water-soluble potassium bicarbonates in an aqueous state. So KOH is preferred over NaOH. The reaction is as follows;

$2\mathrm{KOH}+{\mathrm{CO}}_2\to {\mathrm{K}}_2{\mathrm{CO}}_3+{\mathrm{H}}_2\mathrm{O}$

${\mathrm{K}}_2{\mathrm{CO}}_3+{\mathrm{H}}_2\mathrm{O}+{\mathrm{CO}}_2\to 2{\mathrm{KHCO}}_3$

Hence, option C is correct.