Answer: B

Solution:

Since a child is $9,$ the number is divisible by $9,$ so its digit sum $2(a+b)$ is a multiple of $9,$ which forces $a+b=9.$

The eight distinct ages are eight of the nine integers from $1$ through $9,$ so at least one of $4$ and $8$ is an age. Hence the plate number is divisible by $4.$ Up to interchanging the two digits, its pattern is $aabb,$ $abab,$ or $baab.$ Combining these patterns with $a+b=9$ and divisibility by $4$ leaves $$\begin{gathered} 1188,\ 2772,\ 3636,\ 5544,\\ 6336,\ 7272,\ 9900. \end{gathered}$$

The last candidate would make Mr. Jones's age $00,$ so it is impossible. None of the other six candidates is divisible by $5,$ so $5$ cannot be one of the children's ages. The conditions are attainable: $5544$ is divisible by each age in $\{1,2,3,4,6,7,8,9\}$ and its last two digits give Mr. Jones's age as $44.$

Thus, the correct answer is B.