The Clausius inequality is a fundamental principle in thermodynamics. It applies to all thermodynamic cycles and states that:
\[
\int \frac{dQ}{T} \leq 0
\]
Where \( dQ \) is the heat added to the system and \( T \) is the temperature. The equality holds only for reversible processes. However, the inequality holds for any thermodynamic cycle, whether reversible or irreversible. Therefore, the correct answer is (B), as the Clausius inequality is valid for any cycle, not just reversible ones.
Final Answer:
\[
\boxed{(B)}
\]