Can you overtake from this sign onwards?

A)Yes, it will only be prohibited once you have entered the tunnel.
B)No, it is prohibited on the section affected by the tunnel sign.Correct
C)No, if vehicles are approaching from the opposite direction.
As a general rule, overtaking is prohibited in tunnels, underpasses, and sections of road affected by the tunnel sign, unless we have more than one lane in our direction and we do not invade the opposite direction.