The correct answer is option 'B', Multiprocessing Operating System.

Explanation:
A multiprocessing operating system is a type of operating system that allows and supports the allocation of programs on more than one CPU (Central Processing Unit). It enables multiple programs or tasks to run concurrently on different processors, thereby increasing the overall processing power and efficiency of the system.

Key Points:

1. Definition:
- A multiprocessing operating system is designed to manage and utilize multiple CPUs in a computer system.
- It enables parallel processing, where multiple tasks can be executed simultaneously on different processors.

2. Benefits of multiprocessing operating system:
- Improved performance: With multiple CPUs, the operating system can distribute the workload across different processors, allowing for faster execution of programs and tasks.
- Increased efficiency: The operating system can allocate resources dynamically based on the workload, ensuring optimal utilization of the available processors.
- Enhanced reliability: If one CPU fails, the system can continue running on the remaining CPUs, reducing the impact of hardware failures.

3. Features of a multiprocessing operating system:
- Process scheduling: The operating system must have efficient algorithms for scheduling processes and assigning them to different CPUs.
- Interprocess communication: To enable cooperation and coordination between processes running on different CPUs, mechanisms for interprocess communication are required.
- Load balancing: The operating system should distribute the workload evenly across the available processors to ensure efficient utilization of resources.
- Memory management: The operating system must manage the memory resources effectively to support multiple programs running in parallel.

4. Examples of multiprocessing operating systems:
- Linux: Linux is a popular open-source operating system that supports multiprocessing.
- Windows: Windows operating systems, such as Windows Server editions, also support multiprocessing.
- Unix: Unix-based operating systems, such as macOS and various flavors of Unix-like systems, are designed to support multiprocessing.

In conclusion, a multiprocessing operating system is specifically designed to allocate and support programs on more than one CPU. It enables parallel processing and provides improved performance, efficiency, and reliability in a computer system.