The correct answer is B) The South was divided into five different military districts.
The statement that best describes Southern military districts during Reconstruction is "The South was divided into five different military districts."
The five different military districts in the South during this time were the following. They resulted from the Reconstruction Act of March 2, 1867. Under the control of military officers, Virginia was the first district, North Carolina and South Carolina were district 2. Alabama, Georgia, and Florida were district 3. Arkansas and Mississippi were district 4. And finally, Louisiana and Texas were district 5.