B.) Areas at low latitudes have the warmest water because they receive the most direct sunlight.
Explanation:
The most accurate statement of all that shows the relationship between an area's geography and temperature of its surface water is that areas at low latitudes have the warmest water because they receive the most direct sunlight.
Areas at low latitude are close to the equator. Areas at high latitude tends towards the pole.
At the equator, the sun is over head and it beams direct sunlight to all parts here.
This makes ocean water to be at a high temperature in low latitude.
At high latitude, the ocean surface receives diffused sunlight.
This makes them less warm compared to areas around the equator at low latitude.
