Step 1: Understanding the Concept:
Resonance structures must follow Lewis structure rules. Second-period elements like Nitrogen cannot exceed an octet (8 electrons).
Step 2: Detailed Explanation:
Nitrogen is in the second period of the periodic table. It only has \(s\) and \(p\) valence orbitals.
Consequently, it can form a maximum of 4 bonds (e.g., in \(NH_4^+\) or \(NO_3^-\)).
Any resonance structure that depicts Nitrogen with 5 covalent bonds would imply that it has 10 valence electrons, which is impossible due to the absence of d-orbitals.
The structure in option (B) shows 5 bonds on Nitrogen, making it incorrect.
Step 3: Final Answer:
The structure in option (B) is not correct.