Explanation

Zakat is generally not paid to immediate family members like parents, spouses, and children. Option B lists relatives who are often excluded or treated differently from the core recipients of Zakat funds. Option A includes husband and wife, who are usually exempt as they are considered part of the household unit. Option C includes nephews, who might be covered under other categories or not directly listed as primary recipients in this context. Option D includes parents, but also a brother and wife, making it less accurate than B regarding common exclusions.