The most accurate observation that Alan is likely to find when comparing the difference between high and low tides with the lunar cycle is:
B. The difference between high and low tide is greatest during full moons and new moons.
This is due to the fact that during full moons and new moons, the Earth, the Moon, and the Sun are aligned (either in a straight line or in opposition), which leads to greater gravitational pull and, consequently, higher high tides and lower low tides. This results in a larger tidal range.