As you may know, a straight line = 180°
Since we already have 88° as one of the values, we can simply subtract that from 180.
180 - 88 = 92
Next, divide 92 by 2
92 ÷ 2 = 46
With that being said, we can conclude that the value of B is 46.
You can double check this by adding all of the values together: 46 + 46 + 88 = 180