In the context of the roller coaster scenario you've described, the best comparison between potential and kinetic energy can be drawn from the change in energy states as the coaster descends. The correct statement is:
Kinetic energy increases and potential energy decreases when the velocity of an object increases.
This reflects the principle of conservation of energy, where the potential energy (due to height) decreases as the coaster goes down, while kinetic energy (due to the motion) increases as the coaster speeds up. The other statements do not accurately represent the relationship between potential and kinetic energy in this scenario.