Yes Evisse, I do mean besides being husband and wife, and yes, the answer is B. Good job.
Rosie and Sam are something like 6th cousins and technically brother and sister because their siblings (Marigold and Tom) married. Merry and Estella Bolger are also related, though, I don't think they've yet invented the words to describe exactly how.
Those silly, inbred hobbits.