The correct option is
B Proteins, vitamins, carbohydrates and fats are necessary for our body.
In a sentence in the active voice, the order of the words is as follows: The subject comes before the verb and the object comes after the verb.
The subject of a sentence should be a noun/noun phrase. Among the given words, the nouns are: 'proteins', 'vitamins', 'carbohydrate', 'fats' and 'our body'. The first four of these nouns i.e 'proteins', 'vitamins', 'carbohydrates' and 'fats' belong to a category called nutrients. The verb is 'are'. The word, 'necessary' is an adjective which describes the above nutrients. If we ask the question - 'What are these nutrients necessary for?'; We get the answer-'These nutrients are necessary for our body'.
The sequence in option A meaningfully conveys the same. Hence, option A 'Proteins, vitamins, carbohydrates and fats are necessary for our body' is correct.
Options B: When there are four nouns in sequence, the first three are separated by commas and the final noun is preceded by the conjunction 'and'. However, in this option, the third noun is preceded by the conjunction 'and' and then the fourth noun follows a comma. This is grammatically incorrect.
Option C: In this sentence, the adjective precedes the verb and the subject. Hence, it does not convey any meaningful sentence.
Option D: It says that proteins and fats are carbohydrates. And that vitamins are necessary for our body. Both these clauses do not convey sensible meanings. Hence, this option is incorrect.