(A) négocios: This option is incorrect because the accent mark on the "e" is unnecessary in Spanish. The word "negocios" does not require an accent.
(B) negocios: This is the correct spelling in Spanish. "Negocios" means "businesses" or "deals" and is spelled without any accent marks.
(C) negócios: This option is incorrect because it uses an accent mark on the "o," which is not used in the Spanish spelling of the word.
(D) negocios: This option is identical to option B and is also correct. However, typically in multiple-choice questions, only one option is considered correct, so B is the first correct choice.