Answer :
"He hates to be late" - it should be "he prefers not to be late" or something similar in formal writing.
I believe that B. would be inappropriate in formal writing because its just kind of rude to say. I would re-word it as: "He dislikes being late" or something like that because "hate" is just a cruel and informal word to use.
Hope this helps!!! (:
Hope this helps!!! (: