Question

Which complimentary close of a letter is capitalized and punctuated correctly? A. Best Wishes, B. Best wishes, C. Best Wishes

Answer 1

B would be correct. Wishes does not need to be capitilized but needs a comma after it

Answer 2

The answer is B. 

Why? 

The first answer, (A.) has B (in best) capitalized. But, Also W is capitalized.  (in wishes)
The third, (C) Has B and W capitalized. But, it doesn't have a comma.

So, The answer is B.