B

Step 1: Calculate the gravitational potential energy (P.E) gained by 1 gram of water falling from a height of 110 m. The formula for potential energy is:

P.E = mgh
where:
m = mass = 1 gram = 0.001 kg
g = acceleration due to gravity ≈ 9.81 m/s²
h = height = 110 m

So,
P.E = 0.001 kg × 9.81 m/s² × 110 m = 1.0791 Joules.

Step 2: Calculate the energy extracted from the temperature difference of 10ºC. The specific heat capacity (C) of water is about 4.186 J/gºC.
The thermal energy (Q) can be calculated as:
Q = mCT
where:
C = specific heat capacity = 4.186 J/gºC
T = temperature difference = 10ºC

So,
Q = 1 g × 4.186 J/gºC × 10ºC = 41.86 Joules.

Step 3: Compare the two energies:
Gravitational Energy (P.E) = 1.0791 J
Thermal Energy (Q) = 41.86 J

The thermal energy extracted from the temperature difference is significantly greater than the potential energy from falling water. Thus, the energy extraction from thermal energy is more beneficial than from generating potential energy through gravity alone.
Therefore, the correct answer is B.