Step 1: Concept The Gatterman-Koch reaction is a variation of the Friedel-Crafts acylation used to introduce a formyl group (—CHO) into an aromatic ring.
Step 2: Meaning Formylation refers to the attachment of a formyl group to a substrate.
Step 3: Analysis In this reaction, benzene or its derivatives are treated with carbon monoxide (CO) and hydrogen chloride (HCl) in the presence of a Lewis acid catalyst like anhydrous $\text{AlCl}_3$ or $\text{CuCl}$ to produce benzaldehyde.
Step 4: Conclusion Reagent (B) matches the specific requirements for the Gatterman-Koch formylation.
Final Answer: (B)