Concept:
The Earth's orbit around the Sun is elliptical.
Hence, the distance between the Earth and the Sun changes throughout the year.
Step 1: Recall the important orbital positions.
• Perihelion $\rightarrow$ Earth is nearest to the Sun.
• Aphelion $\rightarrow$ Earth is farthest from the Sun.
Perihelion usually occurs around the first week of January.
Step 2: Identify the correct position.
Thus,
\[
\boxed{\text{Earth is closest to the Sun at Perihelion}.}
\]
Therefore, the correct option is
\[
\boxed{(B)\;\text{Perihelion}.}
\]