Step 1: Understanding the Concept:
A soil profile consists of several horizontal layers called soil horizons (O, A, E, B, C, R).
Each horizon is characterized by different levels of physical and chemical weathering and accumulation.
Step 2: Detailed Explanation:
The B horizon, commonly referred to as the subsoil, is the zone of accumulation, or the illuvial horizon.
As water moves down through the upper horizons (the A and E horizons), it carries fine particles and soluble materials in a process called eluviation (leaching).
These materials—primarily silicate clays, iron ($\text{Fe}$) and aluminum ($\text{Al}$) oxides, and humus—settle and accumulate in the B horizon.
As a result, the B horizon has a higher clay content and accumulation of oxides compared to the surface horizons.
The A horizon consists mainly of mineral matter mixed with organic matter, while the O horizon is composed of organic litter.
Step 3: Final Answer:
The B horizon is characterized by the accumulation of clay, iron, aluminum, and humus, which corresponds to Option (C).