Once a choice is made regarding zero potential energy reference state, the changes in potential energy

The correct option is Are same.

Explanation:
Potential energy is a relative quantity rather than an absolute one. The absolute value of potential energy at any point depends on the arbitrary choice of the reference point (where potential energy is defined to be zero). If the reference state is changed, the potential energy value at every point shifts by the exact same additive constant.

Let the potential energy at state A be $U_A$ and at state B be $U_B$ for a given choice of zero reference potential. The change in potential energy when the system goes from state A to state B is given by:
$\Delta U=U_B-U_A$

If we choose a different reference state, the new potential energies at A and B will change by a constant value $C$:
New potential energy at A = $U_A+C$
New potential energy at B = $U_B+C$

The new change in potential energy is:
$\Delta U_{\text{new}}=(U_B+C)-(U_A+C)=U_B-U_A=\Delta U$

Since the constant $C$ cancels out during the subtraction, the difference or change in potential energy remains completely unaffected by the choice of the reference zero potential energy state. Thus, the changes in potential energy are always the same.