Final answer:
If both the President and the Vice President can no longer serve, the Speaker of the House becomes President.
Step-by-step explanation:
If both the President and the Vice President can no longer serve, the Speaker of the House becomes President, and the President pro tempore of the Senate becomes Vice President. This is outlined in the Presidential Succession Act.
The line of succession then goes to the Cabinet members, in the order of their creation. Therefore, the answer to your question is B. the Speaker of the House.