Neutralizing a sulfuric acid spill
First, why other options are not really the options:

A: vinegar, being a weak acid, doesn't neutralize sulfuric acid and only dilutes it;  

B: solid sodium hydroxide, a strong base, does neutralize sulfuric acid, but it does so vigorously releasing substantial amount of heat per unit of time:
$$\ce{2 NaOH(s) + H2SO4(aq) -&gt; Na2SO4(aq) + 2 H2O(l)}$$
Using solid NaOH it is also tricky to guarantee it will cover the spill and there won't be any unreacted acid or excessive hydroxide (which is equally unwanted) left behind as there is little to no visual clue whether the neutralization is complete, unless you test various spots with, let's say, pH paper.

D: Magnesium sulfate solution doesn't react with sulfuric acid and only dilutes it.

Second, sodium bicarbonate solution not only neutralizes the acid

$$\ce{2 NaHCO3(aq) + H2SO4(aq) -&gt; Na2SO4(aq) + 2 H2O(l) + 2 CO2(g)},$$

but also can be (and should be!) used in excess to assure complete acid neutralization.
Once the acid is neutralized, you are left with solution of sodium bicarbonate and sodium sulfate which is only slightly basic due to cation hydrolysis.
Another important advantage of using $\ce{NaHCO3}$ is visual control: once the process is complete, gas evolution stops.