Concept:
Uracil is a pyrimidine base found in RNA. It replaces thymine in DNA.
Step 1: Understand structure.
Uracil is a single-ring pyrimidine base and is structurally similar to thymine.
\[
\boxed{\text{Uracil = Thymine without CH}_3 \text{ group}}
\]
Step 2: Check pairing rules.
Uracil pairs with adenine in RNA through hydrogen bonding.
Step 3: Evaluate options.
• (A) Incorrect → purine is double ring.
• (B) Correct → uracil is like thymine without methyl group.
• (C) Incorrect → RNA uses ribose sugar, not deoxyribose.
• (D) Incorrect → uracil pairs with adenine, not guanine.
Thus,
\[
\boxed{\textbf{Option (B)}}
\]