Reciprocity theorem in circuit theory states that when a source voltage is applied to one part of a linear bilateral network, the resulting current at another part of the network due to this voltage source will be the same as the current that would be produced by applying the same source voltage to the second part of the network while keeping the first part open-circuited.

Explanation:
Reciprocity theorem is a fundamental principle in circuit theory that allows us to simplify circuit analysis by interchanging the roles of sources and loads. However, there are certain conditions that need to be met for the reciprocity theorem to be applicable. In this case, the correct answer is option B, i.e., dependent sources.

Dependent sources are circuit elements whose values depend on some other circuit variables, such as voltage or current. These sources are not constant and can change their values based on the conditions in the circuit. Due to this dependency, the reciprocity theorem cannot be applied to circuits that contain dependent sources.

Dependent sources introduce a level of complexity in the circuit analysis because their values are not known or fixed. The reciprocity theorem assumes that the circuit elements are linear and bilateral, meaning that their behavior is independent of the direction of current flow. However, dependent sources violate this assumption as their behavior depends on the values of other circuit variables.

In contrast, linear elements such as resistors, capacitors, and inductors have a fixed relationship between voltage and current and do not introduce any dependency. Bilateral elements, on the other hand, exhibit the same behavior regardless of the direction of current flow. These characteristics make linear and bilateral elements suitable for the application of the reciprocity theorem.

In conclusion, the reciprocity theorem cannot be applied to circuits containing dependent sources because these sources introduce a level of complexity and violate the assumptions of linearity and bilateral behavior.