Step 1: Understanding thermodynamic terms.
At constant pressure, the heat of reaction is represented by enthalpy change \( \Delta H \), while at constant volume, it is represented by internal energy change \( \Delta U \). The difference between these two arises due to work done by gases during expansion or contraction.
Step 2: Relation between \( \Delta H \) and \( \Delta U \).
For reactions involving gases, the relationship between enthalpy change and internal energy change is given by:
\[
\Delta H = \Delta U + \Delta n RT
\]
where \( \Delta n \) is the change in number of moles of gaseous species.
Step 3: Rearranging the equation.
Rearranging the above expression, we get:
\[
\Delta H - \Delta U = \Delta n RT
\]
Step 4: Conclusion.
Thus, the correct relationship between heat of reaction at constant pressure and constant volume is option (B).