The correct option is Estimates may use any numeric custom field as the board estimation statistic.

This is correct because boards let you select which numeric field will act as the estimation statistic and that field can be a custom numeric field you create or a built in numeric field. The board uses that numeric field for backlog estimation displays and for reports that aggregate completed estimates per sprint.

Velocity Chart can only show values when story points are used as the estimation metric is incorrect because the velocity chart will display values whenever a numeric estimation statistic is configured and issues in the sprint have values for that field. It does not require the field to be story points specifically.

Every board built on a project must use the same estimation statistic is incorrect because estimation is set at the board level. Different boards in the same project can use different estimation statistics if the field configurations allow it.

Estimations can only be entered for Epic and Story issue types while time can be logged on every issue type is incorrect because whether an issue type can hold estimates depends on whether the estimation field is available to that issue type. Estimation is not limited to Epic and Story by default and time logging availability depends on permissions and field contexts rather than on a strict issue type rule.

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