Choice "B" is correct. A payroll system is a transaction processing system. It may use a database management system to store its data (the data has to go somewhere), but it is not a database management system.
Choice "c" is incorrect. A database management system is a system that is used by other systems to store and manage data, not an application system itself. All of these other systems more than likely use a DBMS as a repository of the data. A database management system is a tool.
Choice "a" is incorrect. A decision support system is a system that provides interactive support during the decision making process. A payroll system is not a decision support system, although it is certainly possible that a payroll system might have some decision support capabilities (to support decisions in the payroll area).
Choice "d" is incorrect. An enterprise resource planning system is a cross-functional enterprise system that integrates and automates the many business processes that must work together in the manufacturing, logistics, distribution, accounting, finance, and human resource functions of a business. A payroll system might be a part of the human resources part of an ERP (most ERP systems are combinations of other systems), but it is certainly not an ERP system by itself.