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According to the Newton's third law of motion, action and reaction pair:
A). Always act on the same body
B). Always act on different bodies in opposite direction
C). Have same magnitude and direction
D). Act on either body normal to each other

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Answer
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Hint: Newton’s third law states that for every action in nature there is an equal and opposite reaction. When an object A interacts with an object B they exert forces on each other. Think about the example when you jump forward from the boat to the land, the boat moves backward.
Formula used
${F_A} = - {F_B}$,where ${F_A}$ is the force exerted by object A on object B ,and ${F_B}$ represents the force exerted by object B on object A

Complete step by step answer:
The third law states that all forces between two objects exist in equal magnitude and opposite direction. This is given by the equation
${F_A} = - {F_B}$
Where ${F_A}$ is the force exerted by object A on object B ,and ${F_B}$ represents the force exerted by object B on object A
The negative sign in the equation shows that the force acting on the two different objects is in different directions. Suppose we are walking on the floor. We push the floor in a direction and the floor pushes back in a opposite direction
Both the bodies that are interacting will experience force. The forces acting on the two bodies will be in the opposite directions.
Therefore the correct option is B
Additional Information:
Newton’s First Law: Any body continues to be in a state of rest or uniform motion until an external unbalanced force acts on it.
Newton’s second law: In an inertial frame of reference the mass multiplied by the acceleration of the object gives the vector sum of the forces $F$.

Note: Newton used the third law to derive the law of conservation of momentum from a deeper perspective. Engineers use Newton’s third law when designing rockets and other projectile devices.