Explanation:

- Statement A: Measured in units of kg m/s. This measurement refers to momentum, which is the product of mass and velocity of an object.

- Statement B: Its direction is same as that of velocity of body. Momentum, being a vector quantity, shares the same direction as the velocity of the object.

- Option 1: Momentum

- ? Fits both statements. Momentum is calculated as mass times velocity and its direction matches that of the velocity.

- Option 2: Inertia

- Inertia is not measured in kg m/s. It is a property that resists changes in motion, not a vector quantity.

- Option 3: Both A and B

- Not applicable here. Inertia does not fit either statement.

- Option 4: Neither A and B

- Not correct, as momentum satisfies both statements.