Answer :
The correct answer to the question is : Both can transfer energy through matter, but sound waves can travel through air and infrared waves can travel through space.
EXPLANATION:
Before going to answer this question, first we have to understand the nature of sound and infrared waves.
Sound wave is a longitudinal wave which needs a medium for its propagation. The medium may be solid, liquid or gas. When we produce sound, the vibration of sound is received by our ear, and is heard due to brain.
Unlike sound wave, infrared wave does not require any medium for its propagation. It can travel in space with the speed of light. That's why it is a part of electromagnetic spectrum. But, this wave is neither heard nor seen. Only visible light is seen. Infrared wave can also move in other medium also. It can be transmitted, reflected or absorbed by any medium.
From above, we see that both the waves can transfer energy through matter.
Hence, the second statement perfectly signifies the similarity and difference between them.