Explanation:

- According to the Indian Penal Code, Section 82, nothing is an offence which is done by a child under 7 years of age.

- Option 1: 60-year-old man – Adults are considered responsible for their actions, so this person can be held liable.

- Option 2: 6-year-old boy – Children under 7 are presumed incapable of committing an offence. Correct Answer

- Option 3: 12-year-old girl – Children above 7 may be held responsible unless covered by Section 83 (immature understanding).

- Option 4: 18-year-old girl – Legally an adult, fully responsible for her actions.