It is common practice to use "b".
"a" looks attractive given the
contribution of friction, but that is an unknown.
"c" applies to lintels because of the deflection of lintels relative to the rigid (and brittle) wall. The seams break in tension there possibly following a zig-zag line along the seams. Here, in our case, the soil is not more rigid than the foundation, actually less, and can follow its settlement with ease. So it doesn't apply here.
Neil Kazen
------------------------------
Neil Kazen F.ASCE
Former Structural Design Manager Transportation Division
Toronto ON
------------------------------