The sentence that refers to opinion is letter C: The
United States government is the best in the world.
A
fact is something – news, information, a talk, a seminar, etc., that is telling
the truth and objective. This could be referenced by the people listening to
it. An opinion is a declaration of the person’s thoughts and suggestions that
is possibly subjective in nature. This cannot be referenced since it is
declared by basing of emotions or one’s own perception on the information.