We have been given a circle O. AB and AC are tangent of our given circle.
Since angle B is formed by tangents outside our given circle, so we will use tangent-tangent theorem.
Tangent-Tangent theorem states that when an angle is formed outside the circle by two tangents, then the measure of angle equals half the difference of its corresponding arcs.
Therefore, the measure of angle B is 54 degrees and option C is the correct choice.