Concept:
Flags in 8051 are affected by arithmetic operations.
Step 1: Convert values to binary
\[
3F = 0011\ 1111
\]
\[
BE = 1011\ 1110
\]
Step 2: Perform addition
\[
00111111 + 10111110 = 11111101
\]
Step 3: Carry flag (CY)
Since sum exceeds 8 bits → Carry = 1
Step 4: Auxiliary Carry (AC)
Carry from lower nibble (4 bits) → AC = 1
Step 5: Parity flag (P)
Result = 11111101 → number of 1s = 7 (odd)
So parity = 0
Conclusion:
\[
\boxed{CY=1,\ AC=1,\ P=0}
\]
Final Answer:
\[
\boxed{(B)}
\]