Answer:
B. Merge cells.
Step-by-step explanation:
The options that are available in the Alignment tab in the Format Cells dialog box are text alignment (horizontal, vertical), text control (wrap text, shrink to fit, merge cells), text direction, and orientation.
Therefore, from the given options the correct one is B, merge cells.
The merging option, in Microsoft Excel, enables the users to merge two or more cells into one large cell.
Thus, option B is correct.