Identify the noun phrase or clause and its function in the following sentence.

Sunsets are the moments I love most on beach vacations.

A. "On beach vacations" is the prepositional phrase that functions as a direct object.
B. "The moments I love most on beach vacations" is a noun phrase that functions as a subject complement.
C. "The moments I love most on beach vacations" is a noun clause that functions as a subject complement.
D. "The moments" is a noun phrase that functions as a subject complement.