Hello,
A and B are wrong, D is very likely wrong also. C can be true.
Normally they mention the voltage (12V), capacity (100Ah) and (cold) cranking current (for example 400A).
The 100Ah is the product of time and current before it is empty (your C option), under certain conditions. The actual capacity available depends on the load current during the discharge cycle and temperature. It is advised to avoid full discharge of the battery as this reduces lifetime.
The 60A spec I expect for UPS backup batteries. In that case it means that you may draw 60A from the battery for a certain time (mentioned on the battery).
A 12V battery must be charged with a current limited higher voltage (about 14V) to get current (charge) in it.
Internal impedance of a car starter battery is very low as it must be able to deliver high current during short time. It is in the mOhms range.
I should consult the manufacturer's website to find how they specify their batteries if this is more than just a curiosity.