i hope u kno da Saytzeff rule.

Accordin 2 dis ..

most substituted alkene is formed..



But Hoffmann's rule comes into play when the base used for elimination is a bulky base. So due to steric crowding, the more substituted alkene is not formed.

rather .. the less substituted alkene is preferably formed as the double bond moves to the less substituted carbon..



So (B) is correct