It is B. When you use il to start your sentence, you cannot use A, because that is only used for Ils and Elles, C is only used for nous, and D is only used for Tu.
You are correct
in the word bel you have to pronounce the letter l
but in all the other words ,the other consonants are quiet
hope it's help
Le Nil <u>e</u><u>s</u><u>t</u><u> </u>en Égypte.
Est means "is" other option are for plural
Only est is for singular