A ⊂ B means all of A is in B
but then it says A ∩ B = θ meaning they have nothing in common, ie, none of A is in B or vice versa
A must be the empty set for both these conditions to hold. B could be anything you want. B could be empty, or it could not be. It's impossible to tell.
For certain, A must be empty. Which is why the answer is choice C