Correct option is B
Dry climates are divided into steppe or semi-arid climate (BS) and desert climate (BW).
They are further subdivided as subtropical steppe (BSh) and subtropical desert (BWh) at latitudes from 15° - 35° and mid-latitude steppe (BSk) and mid-latitude desert (BWk) at latitudes between 35° - 60°.
In Köppen's climate classification system, dry climates are subdivided using the capital letter S for semi-arid regions or steppe and W for the desert regions.