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B is corrent. The eligibility requirements restrict S corporation shareholders to individuals (other than nonresident aliens), estates, and certain trusts. Partnerships and C corporations are not permitted to own stock in an S corporation. However, an S corporation is permitted to be a partner in a partnership, and may own any percentage of stock of a C corporation, as well as own 100% of the stock of a qualified subchapter S subsidiary.
A is incorrect. An S corporation can be a partner in a partnership. 
C is incorrect. A partnership is not permitted to own stock in an S corporation. 
D is incorrect. An S corporation may own stock in a C corporation.