Final answer:
Viruses are acellular entities composed of a nucleic acid core surrounded by a protein coat called a capsid, and sometimes an additional lipid envelope. The option (B) is correct.
Step-by-step explanation:
Items that are not cellular (acellular) and are composed of nucleic acid surrounded by a protein coat are known as viruses. Viruses are unique acellular entities that neither possess cell structure nor the ability to replicate independently without a host cell.
They consist of a nucleic acid core, which can either be DNA or RNA, encased within a protein shell called a capsid, and some viruses also have an outer lipid envelope acquired from the host cell membrane. Therefore, option (B) is correct.