Almost equal, but "b" sounds better. Он отправит его Вам - you normally shouldn`t split parts like "отправит его", if this is the main sence of your phrase, "Вам" is additional...
N.b. that "Вам" in uppercase is a popular these days though not 100% correct polite form. While "вам" is already a polite offiicial form, it is not nesessery to make it "over-polite" with uppercase all the time (it`s fine for greeting cards).
I always use uppercase with clients I don't know so well.