By submitting dimension of each quantity in R.H.S. of option (a) we get $\left\lbrack \begin{array}{r} \frac{mg}{\eta r} \\ \ \end{array} \right\rbrack = \left\lbrack \frac{M \times LT^{- 2}\ }{ML^{- 1}T^{- 1} \times L} \right\rbrack = \lbrack LT^{- 1}\rbrack$ This option gives the dimension of velocity