Step 1: Understanding the Concept
The urinary bladder has two sphincters at its outlet.
Step 2: Internal sphincter
It lies at the bladder-urethra junction and is formed from smooth muscle. It is not under conscious control, so it is involuntary.
Step 3: External sphincter
The external sphincter is skeletal and voluntary, which lets us hold back urine.
Final Answer:
The internal sphincter is smooth and involuntary.
\[ \boxed{\text{(B) }\text{smooth and involuntary}} \]