B. killing committed under extreme emotional distress
Mitigating factors are circumstances that may reduce the severity or culpability of a criminal act. Extreme emotional distress can be considered a mitigating factor because it may indicate that the perpetrator was not fully in control of their actions or was acting under significant psychological pressure, which can potentially reduce their level of moral or legal culpability.
The other options (a particularly heinous killing, killing a peace officer, and murder for hire) are generally considered aggravating factors, which tend to increase the severity of the crime and the corresponding punishment.