The incorrect sentence is:
B: "Therefore, addressing infrastructure gaps needs to doing our topmost priority next year."
The phrase "needs to doing" is incorrect. It should be corrected to "needs to be our topmost priority next year."
A corrected version could be: "Therefore, addressing infrastructure gaps needs to be our topmost priority next year."
The correct option is (B): Therefore, addressing infrastructure gaps needs to doing our topmost priority next year.