To answer the question, let's first understand the concept of client-independent tables. In SAP systems, client-independent tables are those that store data that is shared across all clients in the system, rather than being specific to a single client. These tables typically contain configuration data or other system-wide information.

Now, let's go through each option:

A. Yes: This option is incorrect. Client-independent tables do not have a MANDT field because they store data that is shared across all clients, so there is no need for a field to distinguish the client.

B. No: This option is correct. Client-independent tables do not have a MANDT field because they are not associated with a specific client.

C. Both: This option is incorrect. Client-independent tables do not have a MANDT field, so they cannot have both a MANDT field and be client-independent.

D. None of the above: This option is incorrect. Option B, "No," is the correct answer because client-independent tables do not have a MANDT field.

So, the correct answer is: B. No.