I would choose option B unless the log message itself takes a long time to construct. The performance gain for the usual case is negligible or doesn't even exist. Internally, log4net does the same check so you won't change anything by doing it yourself.
But as I said, option A may be a good idea in a situation like this:
if (_log.IsDebugEnabled())
{
var message = createComplicatedLogMessageThatTakesALotOfTime();
_log.Debug(message);
}
For all other cases, it just adds three more lines for every message you log which just isn't worth the effort.