B. False
My source for this answer:
“The short tale “Marduk, Creator of the World” is another Babylonian narrative that opens with the existence of the sea before any active creation. First to be created or the cities, Eridu and Babylon, and the temple of Esagil is founded. Then the earth is created by heaping dirt upon a raft in the primeval waters.” (www.metmuseum.org)