In most but not all competitions both would be allowed.
Judging is regional on this style and I don't know where the competition is but here is some advice.
For 14C the hop aroma needs to be really really really big. If you have had fresh Pliny or Maharaja etc you know what I am talking about. If the aroma isn't huge you won't do well here. If you live in the West Coast this advice is iron clad. On the East Coast they will be more tolerant.
Other than that you'll have to taste it. The judges don't see the recipe or stats so the question is does it seem too bitter for 14B? Does it seem to small for 14C? If you have to pick one category assume the judges will be fault finders (many are) and put it in the category where it is going to be harder for them to say it is out of style. The only way to make that call is to look at the guidelines and taste it. Enter both categories if you can.