Criminal Neglect - A Tricky Situation

I'm stuck on this question from AILET prep - which one is correct?

X, a mother, has a minor daughter who is suffering from a chronic illness. Despite having the means, X is not providing the necessary medical treatment to her daughter. P is a passerby who knows about the situation and is aware that the mother is neglecting her daughter.

Option A: P has a duty to report X to the police under Section 32 of the IPC (i.e., an absolute legal duty to report child neglect).

Option B: P is only under a moral duty to report X to the police, but has no legal duty to do so (as there is no provision in the IPC that requires reporting of child neglect by a third party).

Which option do you guys think is correct and why?