The correct answer is B. Beas.
The Beas is a major river in northern India. It is one of the five rivers of Punjab, the others being the Sutlej, Ravi, Chenab, and Jhelum. The Beas originates in the Himalayas in the state of Himachal Pradesh and flows through the states of Punjab and Haryana before joining the Sutlej River in the state of Punjab. The Beas is a major source of irrigation for the Punjab region and is also used for hydroelectric power generation.
The Kangra and Kullu valleys are located in the state of Himachal Pradesh. The Kangra Valley is located in the lower reaches of the Beas River, while the Kullu Valley is located in the upper reaches of the Beas River. The Kangra Valley is a fertile agricultural region, while the Kullu Valley is a popular tourist destination.
The other options are incorrect because they are not major rivers that form the Kangra and Kullu valleys. The Ravi River forms the Ravi Valley, the Chenab River forms the Chenab Valley, and the Sutlej River forms the Sutlej Valley.