Step 1: Concept
In cyclic ethers, the ring is treated as the parent and substituents are numbered to give the lowest possible locants to the set of substituents.
Step 2: Meaning
Alphabetical order is used to decide the priority of numbering when the locant set is identical from different directions.
Step 3: Analysis
Numbering starts at the carbon with the two methyl groups to give the lowest set of locants (\(1, 1, 3\)) rather than (\(1, 3, 3\)).
Step 4: Conclusion
The methoxy group is at position 3. Alphabetically, "Methoxy" comes before "Methyl". Name: 3-Methoxy-1,1-dimethylcyclobutane.
Final Answer: (B)