Step 1: Concept
Kirchhoff's law of thermal radiation states that at a given temperature, the emissivity ($\epsilon$) of a body is equal to its absorptivity ($a$).
Step 2: Meaning
A perfectly black body is an ideal surface that absorbs all incident radiation, meaning its coefficient of absorption $a = 1$.
Step 3: Analysis
Since for a perfectly black body $a = 1$, and by Kirchhoff's law $\epsilon = a$, the coefficient of emission (emissivity) must also be 1.
Step 4: Conclusion
The coefficient of emission is unity.
Final Answer: (B)