To answer this question, we need to understand how privilege inheritance works in Oracle databases.
When user A is granted the SELECT ANY TABLE privilege with the WITH ADMIN OPTION, it means that A can not only select from any table but also grant the same privilege to other users.
When A grants the SELECT ANY TABLE privilege to user B, B inherits the privilege from A. This means that B retains the privilege independently of A's account status.
Therefore, even if A's account is dropped or revoked, user B will still retain the SELECT ANY TABLE privilege.
The correct answer is B. B retains his privileges.