Looks like by polarities they mean the current direction in a circuit branch.
Instead of looking at elements, if you can assume a current direction for each branch, the polarities for elements will follow naturally.
After choosing an arbitrary current direction for each branch, separately, designate circuit loops (in this case a single loop).
In the example above, if you choose a clockwise current direction in the branch (the whole circuit is a single branch), and separately designate the loop as counter clockwise (in this case the branch is also the whole loop, but usually a loop would trace across several branches):
-20V + I.R_2 + I.R_1 = 0
(Starting from just above the 20 V source, and going counter clockwise, you're moving against the designated current flow direction & therefore should add the I*R elements).
After solving the equation, the current will end up positive, indicating that the arbitrarily chosen clockwise direction (for current flow) was correct.
Since the chosen branch direction is clockwise, all the resistor polarities are clockwise as well. (I don't think it's allowed to choose two different polarities for resistors on the same branch).
(Moving around the loop counter clockwise was not the intuitive direction, but had been chosen to show that the procedure works regardless of how you trace the circuit loop).
So the two things you're allowed to choose are:
- The current flow direction for each branch (this will also designate the polarity of all the elements at each branch).
- The direction at which you trace your KVL loop
- (If the KVL loop trace path matches the designated current flow direction in a particular branch, you'd subtract the voltage drop across resistors in that branch when writing KVL. Whereas if the loop advancement across a branch is in the opposite direction to the designated flow direction in that branch, you'd be adding the resulting voltage across resistors, rather than substructing it). (The "resulting" voltage across resistors is I * R in absolute value).