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KIRCHHOFF'S CURRENT LAW (KCL) states that at any node

Athe sum of voltages equals zero
Bsum of currents in = sum of currents out
Cthe resistance is constant
Dthe power equals $V \cdot I$
Answer & Solution
Correct answer: B. sum of currents in = sum of currents out
1. KCL is the CONSERVATION OF CHARGE applied to a circuit node. 2. At any node: $\sum I_{\text{in}} = \sum I_{\text{out}}$, or equivalently $\sum I = 0$ with sign convention. 3. Charge cannot accumulate at a node, so what flows in must flow out. 4. Option A is KVL (around a loop). Options C, D are not laws. _Source: Tony Kuphaldt, "Lessons in Electric Circuits — DC", Vol I, Ch 5 (KCL)._
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