This sign requires drivers to travel through the tunnel with...

A)full beam (high beam) headlights.
B)dipped or full beam headlights, depending on the lighting of the section.
C)dipped headlights (low beam), at least.Correct
This sign obliges drivers to travel with at least dipped headlights (low beam), regardless of visibility conditions and road lighting, from the point where the sign is located until another sign ending this obligation.
When travelling at more than 40 km/h, at any time of day, through tunnels, underpasses and road sections affected by the "Tunnel" sign that are insufficiently lit, drivers must use full beam (high beam) headlights if their vehicle is equipped with them, except in cases where they could dazzle other road users, in which case they must switch to dipped headlights (low beam).