Concept:
A computer system can be understood as layers from physical machine to user interaction.
Step 1: Hardware.
Hardware is the physical part of the computer system.
\[
\text{First step}=C
\]
Step 2: Operating system.
Operating system manages hardware and provides a platform for software.
\[
\text{Second step}=A
\]
Step 3: Application software.
Application software runs on the operating system.
\[
\text{Third step}=D
\]
Step 4: Users.
Users interact with application software to perform tasks.
\[
\text{Fourth step}=B
\]
\[
\therefore \text{Correct Answer is (B)}
\]