Step 1: Transformer voltage polarities.
In a transformer:
\section*{Transformer Voltage Polarities}
The applied primary voltage (\(V_p\)), induced primary voltage (\(E_p\)), open circuit secondary voltage (\(V_s\)), and induced secondary voltage (\(E_s\)) are key parameters in transformer operation.
In a single-phase, two-winding transformer, the polarities of the induced voltages (\(E_p\) and \(E_s\)) are always opposite to their corresponding applied voltages (\(V_p\) and \(V_s\)) due to Lenz's Law.
This means that:
When the top terminal of the primary winding (marked with \(V_p\)) is negative, the top terminal of the secondary winding (marked with \(V_s\)) will be positive.
Conversely, when the top terminal of the primary winding is positive, the top terminal of the secondary winding will be negative.
Hence, the correct option is (B).