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: 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: 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: 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).