Option (ख) is the correct answer because साझकेन (Songken) is celebrated on the occasion of the beginning of the New Year. The provided context links साझकेन directly to the New Year, as seen in the discussion questions where students are asked 'आप नया वर्ष कब और कैसे मनाते हैं?' (When and how do you celebrate the new year?) and 'उनमें और साझकेन में कौन-कौन सी समानताएँ हैं?' (What similarities are there between their festivals and Songken?), clearly establishing it as a New Year festival.