Step 1: Compute the Height of Instrument (HI)
The HI (Height of Instrument) is calculated as:
\[
HI = RL_A + BS
\]
Substituting values:
\[
HI = 150 + 1.80 = 151.80 \text{ m}
\]
Step 2: Compute RL of B
\[
RL_B = HI - FS
\]
Substituting the foresight (FS) at B = 1.45 m:
\[
RL_B = 151.80 - 1.45 = 150.35 \text{ m}
\]
Thus, the Reduced Level of B is \( \mathbf{150.35} \) m.