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B is corrent because net realizable value (NRV) is the predicted selling price in the ordinary course of business less reasonably predictable costs of completion and disposal.  The joint cost of $54,000 is reduced by the NRV of the by-product ($4,000) to get the allocable joint cost ($50,000).  The computation is
 
A is incorrect because total joint costs of $50,000 ($54,000 - 4,000) should be allocated to Kul and Wu. 
C is incorrect because total joint costs of $50,000 ($54,000 - 4,000) should be allocated to Kul and Wu. 
D is incorrect because total joint costs of $50,000 ($54,000 - 4,000) should be allocated to Kul and Wu.