Option (A) is correct. A Suspense Account is created to equalize the Trial Balance when it does not agree. The provided text states that a difference in the Trial Balance arises due to one-sided errors. Consequently, if the Suspense Account does not balance off even after rectification, it implies that there are still some one-sided errors in the books that are yet to be located. These undetected errors prevent the Trial Balance from agreeing, resulting in a remaining balance in the Suspense Account.