Concept:
Voltage is also called electric potential difference.
It represents the work done per unit charge in moving a charge between two points.
The formula is:
\[
V=\frac{W}{q}
\]
where,
\[
V = \text{potential difference}
\]
\[
W = \text{work done}
\]
\[
q = \text{charge}
\]
Step 1: Understand electric potential.
Electric potential at a point means the electric potential energy per unit charge at that point.
So voltage is directly related to potential energy.
\[
\text{Potential}=\frac{\text{Potential energy}}{\text{Charge}}
\]
Step 2: Relate voltage with energy.
When a charge moves between two points having potential difference, electrical work is done.
This work is due to difference in electric potential energy.
So voltage is not kinetic energy. It is associated with potential energy.
Step 3: Check the options.
Option (A) Kinetic energy is incorrect because voltage does not represent motion energy.
Option (B) Potential energy is correct.
Option (C) Mechanical energy is not the correct specific form.
Option (D) Both kinetic and potential energy is incorrect.
Hence, the correct answer is:
\[
\boxed{(B)\ \text{Potential energy}}
\]