Answer: B
Butanoate is the four-carbon acid part, with C-1 as the ester carbonyl, a methyl on C-2 and an OH on C-3: CHX3−CH(OH)−CH(CHX3)−COX−. The ethyl group is on the ester oxygen. This is CHX3CH(OH)CH(CHX3)COOCHX2CHX3; the others have the wrong alcohol part, the acid and alcohol parts swapped, or an extra methyl.