Answer:
The correct answer is B.
Step-by-step explanation:
When we say "be" we are referring in Spanish to the way of writing the letter B of the alphabet.
Below I will write how to write each of the letters of the Spanish alphabet:
Singular:
a, be, ce, de, e, efe, ge, hache, i, jota, ka, ele, eme, ene, eñe, o, pe, cu, erre, ese, te, u, uve, uve doble, equis, i griega, zeta.
Plural:
aes, bes, ces, des, es, efes, ges, haches, íes, jotas, kas, eles, emes, enes, eñes, oes, pes, cus, erres, eses, tes, úes, uves, uves dobles, equis, i griegas, zetas