Step 1: Understanding the Concept
SN2 is a bimolecular, one step substitution in which the nucleophile attacks from the back side as the leaving group departs.
Step 2: Detailed Explanation
The carbon passes through a transition state where it is partly bonded to both the nucleophile and the leaving group, so it is five-coordinate. This gives inversion of configuration, not racemisation. So (B) is correct.
(A) is wrong because racemisation is typical of SN1. (C) and (D) describe a planar \(sp^2\) carbocation formed in the first step, which is the SN1 mechanism.
Final Answer:
The SN2 transition state has a pentacoordinate carbon, option (B).
\[ \boxed{\text{Pentacoordinate transition state}} \]