Best Answer Explained in Below-:

The phrase "burn the midnight oil" is an idiomatic expression that originates from a time when people used oil lamps for light. In those days, staying up late to study or work would require the use of these lamps, which were fueled by oil. Thus, the literal act of burning the oil would imply that someone was working or studying late into the night.

Among the options provided, "B) work late at night" captures the essence of this idiom best. It signifies not just the act of staying awake but emphasizes the commitment and effort put into work or study during the late hours, often at the expense of rest. Unlike options A, C, and D, which focus more on the literal burning of oil or the physical act of making fire, option B reflects the intended meaning of the phrase as it is used in contemporary language, where it conveys dedication and diligence in completing tasks or meeting deadlines during late hours. Thus, "B" aligns best with the idiomatic use and cultural understanding of the phrase.