The dimension of the ratio of magnetic flux and the resistance is equal to that of

In terms of inductance the magnetic flux can also be defined 

${\varphi }_B=LI$

where, 

L  = self-inductance 

I  = current

the ratio of magnetic flux to resistance

$\frac{{\varphi }_B}{R}=\frac{L}{R}I$

the term $\frac{L}{R}$is the time constant. and have it is unit of second, and current has the unit of Ampere. So, the unit is Ampere-second.

Now when the unit of charge is coulomb but this is Ampere-second then,

$q=\int Idt$

where, I  = current, t = time.

Therefore, the magnetic flux to resistance ratio has the same unit as the charge ratio.

Correct option is B.