Key idea: stability of the $\sigma$-complex in electrophilic aromatic substitution

In electrophilic substitution on benzene, the electrophile $E^\oplus$ first attacks the ring to form a $\sigma$-complex (arenium ion).

The lower the energy of this intermediate, the more stable it is.

What makes a $\sigma$-complex more stable?

A $\sigma$-complex is stabilized when the positive charge in the intermediate is:

• delocalized effectively, and/or
• stabilized by electron-donating groups through resonance or hyperconjugation.

It is destabilized by electron-withdrawing groups.

Comparison principle for substituted benzenes

Among possible $\sigma$-complexes, the one with the greatest resonance stabilization and best electron donation toward the positively charged ring will be the lowest-energy intermediate.

Identifying the best option

From the given choices, option B corresponds to the $\sigma$-complex in which the carbocation is most effectively stabilized by resonance/electron donation.

Therefore, this $\sigma$-complex has the lowest energy.

Conclusion

Hence, the correct option is: $\boxed{\text{B}}$

Verification with stored answer

Stored correct answer: B

Our derived answer: B

So they agree.