The correct answer is B. Power can be expressed as $\frac{{{\text{Work}}}}{{{\text{Time}}}}$.
Power is the rate at which work is done. It is measured in watts, which are equivalent to joules per second. The formula for power is $P = \frac{W}{t}$, where $P$ is power, $W$ is work, and $t$ is time.
Option A is incorrect because work and energy are different quantities. Work is the transfer of energy from one object to another, while energy is the ability to do work.
Option C is incorrect because work and time are not the same thing. Work is the transfer of energy from one object to another, while time is a measure of how long something takes.
Option D is incorrect because work and distance are not the same thing. Work is the transfer of energy from one object to another, while distance is a measure of how far something travels.