ANS:B - False

Both are power units. Voltage multiplied by current.

The difference is normally KVA has a power factor following it i.e., it is used in Ac measurements.

KW = Kilo volt * Current.

KVA = Kilovolt * Current * power factor.

When power factor =1, then KVA = KW.

The AC loads have characteristic called Power factor depending on the load whether it is inductive or capacitive. The power factor will be either lagging or leading which are opposite in polarity to each other in simple form.