Step 1: Analyze Statement I.
If \(A^k = I_n\), then by the spectral theorem, every eigenvalue \(\lambda\) satisfies \(\lambda^k = 1\).
Hence, all eigenvalues are \(k^{\text{th}}\) roots of unity. So (I) is TRUE.
Step 2: Analyze Statement II.
If all eigenvalues of \(A\) are \(k^{\text{th}}\) roots of unity, it does \emph{not} imply \(A^k = I_n\), since \(A\) may not be diagonalizable.
For example,
\[
A =
\begin{pmatrix}
1 & 1
0 & 1
\end{pmatrix}
\]
has all eigenvalues = 1 (a 1st root of unity), but \(A^k \ne I_n.\)
Hence, (II) is FALSE.
Step 3: Conclusion.
Statement I is TRUE, Statement II is FALSE. Hence option (B).