Step 1: Understanding the Question:
We are given a temperature in degrees Celsius ($-197^\circ\text{C}$) and need to convert it into the absolute Kelvin scale.
Step 2: Key Formula or Approach:
The fundamental mathematical relationship to convert temperature from Celsius to Kelvin is:
$$K = ^\circ\text{C} + 273.15$$
For standard multiple-choice problems, we approximate the conversion factor to exactly 273.
Step 3: Detailed Explanation:
Substitute the given Celsius value into our conversion formula:
$$K = -197 + 273$$
$$K = 76\text{ K}$$
Step 4: Final Answer:
The equivalent temperature is 76 K, which corresponds directly to option (B).