The Declaration of Independence argues that people are "<span>endowed by their Creator with certain unalienable Rights," and that the role of government is to protect those rights. When the government stops doing so, the people have a right to change their government.
A is wrong because the Declaration doesn't argue that raising taxes is wrong; it argues that the colonists' lack of any say in those taxes is wrong.
C is wrong because the Declaration doesn't mention not leaving office as a specific grievance.
D is wrong because the complaint in the Declaration isn't about the king not protecting rights; it's about the GOVERNMENT not protecting rights.
B is your best answer. The Declaration is very specific about this: "</span><span>To secure these rights, Governments are instituted among Men, deriving their just powers from the consent of the governed."</span>