please help on this one ? :)

KE depends on velocity. It is easier to answer this question in terms of the earth.
The closer the object (earth/comet) is to the sun, the faster it moves. that means that the fastest moving point would be as the comet/earth passes through point C.
The slowest speed would be the furthest away from the sun which is point A.
Answer: The faster the planet moves the greater the Kinetic Energy.
The Slower the planet moves, the less the KE.
Point A is where it is slowest with the lowest amount of energy.
Discussion
The formula for KE is KE = 1/2mv^2. The mass of the comet or earth is a constant. It doesn't change no matter which point the comet passes through. If v goes down KE will go down. If v goes up, KE goes up.
You posted the same picture yesterday, and learned that ‘C’ is the point of the MOST kinetic energy because it’s closest to the sun and moving fastest. Then I suggested that you review Kepler’s 2nd law.
From that answer OR from Kepler, it should be clear that the LEAST kinetic energy is at ‘A’ .