Option B is correct because a method-local inner class can beabstract, although it means a subclass of the inner class must be created if the abstract class is to be used (so an abstract method-local inner class is probably not useful).Option A is incorrect because a method-local inner class does not have to be declaredfinal(although it is legal to do so).C and D are incorrect because a method-local inner class cannot be madepublic(remember-you cannot mark any local variables aspublic), orstatic.