Concept:
Different types of soils have unique physical properties and nutrient contents that make them suitable for specific crops. Black soil, also known as {Regur soil}, is especially suitable for cotton cultivation due to its high moisture-retaining capacity and fine texture.
Step 1: {\color{red}Analyze the characteristics given in the question.}
The soil described has the following features:
- It consists of extremely fine particles.
- It is rich in nutrients.
- It is particularly suitable for growing cotton.
Step 2: {\color{red}Match the characteristics with the correct soil type.}
Black soil is made up of very fine clayey material and is rich in minerals such as calcium carbonate, magnesium, potash, and lime. It has excellent moisture-retaining capacity, which makes it ideal for cotton cultivation.
Step 3: {\color{red}Identify the correct option.}
Among the given options, the soil that matches all the above characteristics is:
\[
Black Soil
\]
Therefore, the correct answer is
Option (B).