Concept:
Water holding capacity depends on the size and number of pores in the soil.
Clayey soils have very fine particles and numerous micropores, enabling them to retain the maximum amount of water.
Step 1: Compare different soils.
\[
\boxed{
\begin{aligned}
\text{Clayey soil} &\rightarrow \text{Highest water holding capacity}
\text{Loamy soil} &\rightarrow \text{Moderate water holding capacity}
\text{Sandy soil} &\rightarrow \text{Lowest water holding capacity}
\end{aligned}
}
\]
Step 2: Choose the correct option.
Hence,
\[
\boxed{\text{Clayey soil has the highest water holding capacity}.}
\]
Therefore, the correct option is
\[
\boxed{(B).}
\]