As long as you're talking about gravitational potential energy the car at the top of the hill is correct. If you're talking about chemical potential energy, it would depend on how much gas is in the tank and what the contents of the sandwich were.
A car parked in top of the hill I hope this helps
A car parked on the top of the hill and a person sitting at the same height both have more gravitational potential energy compared to a man running at the bottom of the hill. This is because potential energy depends on the height of an object relative to a reference point, and the man at the bottom has negligible potential energy. Therefore, the answer is either A or B.
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