Final answer:
Information technology services (option B) is the most common and successful area of offshore outsourcing for the U.S., with India being a major outsourcing destination due to its English-speaking and skilled workforce.
Step-by-step explanation:
For the U.S., the most common and successful offshore outsourcing has been Information technology services (B). This sector has experienced significant growth due to various factors, such as the availability of technically skilled people in other countries and the increasing number of service jobs at the expense of manufacturing roles. The outsourcing and offshoring of tasks such as customer support, accounting, data processing, and computer programming have been driven by the need to access cheaper labor markets and stay competitive in the global economy.
India, with its large English-speaking and educated young workforce, has emerged as a major 'back office' destination for global outsourcing of customer services and information technology activities. Not only is BPO (Business Process Outsourcing) prominent in India, but countries like the Philippines are also increasingly participating in the global outsourcing market to secure a larger share. Overall, Information technology services are the most significantly outsourced sector, impacting the demand for labor and the structure of employment in the developing and developed world alike.