The input offset current is the difference between the input bias currents at the two input terminals of an op-amp.
Iio = |IB+ - IB-|
Where:
Iio = Input offset current
IB+ = Bias current at non-inverting terminal
IB- = Bias current at inverting terminal
From the given options, the correct formula is option (b): Iio = |IBA+ IBC|
Formula