Explanation
$$\textbf{Correct option: B}$$
$$\textbf{Solution:}$$
Option A:
$$\bullet$$ In the Fahrenheit scale, the freezing point of water is represented by 32°F and its boiling point at 212°F.
$$\bullet$$ This scale was discovered by Daniel Gabriel Fahrenheit.
$$\bullet$$ 1°F is equal to (5/9)°C, so to convert Celsius values into Fahrenheit scale, [°F] = [°C] × 9⁄5 + 32, the formula is used.
Option B:
$$\bullet$$ Freezing point of water at 0°C and its boiling point at 100°C is represented by the Celsius scale.
$$\bullet$$ This scale is also called the centigrade scale and it was invented by a Swedish Astronomer Anders Celsius.
Option C:
$$\bullet$$ In Kelvin scale, water freezes at 273.15 K (Kelvin) and boils at 373.15 K. In the Kelvin scale, absolute zero represents the null point where the entropy is very low.
$$\bullet$$ TK = t°C + 273.15, is the relation between Kelvin and Celcius scale.
Option D:
$$\bullet$$ Absolute temperature and Kelvin temperature scales are the same.
$$\bullet$$ Here, the zero of temperature represents the 'absolute zero' point i.e. the coldest temperature possible where the particles are stable and there is no internal energy.
Hence the correct option is option B.
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