The correct statement for the following transformation is

Condition A: aq. KOH EtOH 0°C

Condition B: H₂SO₄, AcOH reflux

Concept:-

• The reaction that occurs at lower temperatures and at a lower time are kinetically controlled reactions. 
• The kinetically controlled reaction leads to the formation of a kinetically controlled product (KCP). The kinetically controlled products (KCP) are less stable.
• Kinetically controlled means that although the mixture could convert to a more stable set of products (TCP),
  it doesn’t do so because of an energy barrier.
• The 1,2 addition reaction is an example of KCP.
• The reaction that occurs at higher temperatures and at a slow rate are thermodynamically controlled reactions. Thermodynamically controlled products (TCP) are more stable than kinetically controlled products (KCP) because they are more substituted.
• The 1,4 addition reaction is an example of TCP.

Explanation:-

• The reaction pathway is shown below:

Condition A: aq. KOH EtOH 0°C

• From the above reaction, we see that the kinetically controlled enolate ion (condition A) reacts with the carbonyl compound and undergoes an aldol reaction.
• Finally, the aldol product undergoes a cyclodehydration reaction to give the kinetically controlled products (KCP).

Condition B: H2SO4, AcOH reflux

• H2SO4 and AcOH (condition B) will lead to the formation of a thermodynamically controlled more substituted enolate.  
• Thermodynamically controlled enolate reacts with the carbonyl compound and undergoes an aldol reaction.
• Finally, the aldol product undergoes a cyclodehydration reaction to give the kinetically controlled product (KCP) Q.   

Conclusion:-

Hence, the correct statement for the following transformation is that Q is preferentially formed via condition B, under thermodynamic control.