[tex]\textsf{B.) Matthew too will attend Carlton College in the fall.}[/tex]
This sentence gives no reason to add any commas what so ever. This would be a straight forward run-on sentence that would need no clause, pauses or anything that would break this sentence down any more. Option B would give clear and straight forward information. The first option broke this sentence down as we can see, and as for this, this would not be the proper way of expressing this sentence. Therefore, your last option would then be your answer.