Final answer:
Boston was viewed by the British as the head and heart of the rebellion during the American Revolutionary War. After abandoning Boston, the British mainly operated out of New York City but also took Philadelphia and had a presence in Charleston. Option B is the correct answer.
Step-by-step explanation:
The city that the British viewed as the head and heart of the rebellion during the American Revolutionary War was Boston. Initially, the British had headquarters in Boston and viewed it as a central hub of revolutionary activity. After abandoning Boston, the British captured New York City in 1776, which served as their base for the majority of the war. Although they also captured Philadelphia, including the American capital in 1777, and established a significant presence in Charleston in 1780, their efforts to isolate New England as a way to quell the rebellion only resulted in the eventual failure of their campaign and the loss at the Battle of Saratoga in the fall of 1777.