An inertial reference frame is a frame of reference in which a body remains at rest OR moves with a constant LINEAR velocity. Answer choices A, C, and D are moving linearly at a constant rate and are all inertial frames of reference. Answer choice E is motionless, and is therefor an inertial frame of reference. Answer choice B is rotating at a constant rate. Rotation is not an inertial frame of reference. Therefor, the answer is B.
