The correct option is B Soil
Soil is the rich source of water and organic matter. Decomposition of remains of dead organisms adds organic content to the soil. Weathering of minerals add inorganic fraction of soil. Thus, soil fulfils the nutritional requirement of bacteria with diverse feeding habits and serves as richest source of bacteria. Since, bacteria can live on the surface of soil particles in form of biofilms which can be formed on almost any surface; thus type of soil does not affect the bacterial population. Option B is correct. Poor solubility of oxygen and limited penetration of sun light in water limits the distribution of majority of bacteria in limnetic and profundal zone which makes option C incorrect. Owing to extreme temperatures, chemical contamination, and low nutrient environments, air does not serve as good habitat for bacteria and thus, only thick walled resistant bacteria/bacterial structures like endopores are present in air; option A is incorrect. Despite providing favourable nutritional condition for bacterial growth, temperature variations in milk limit their growth. Option D is incorrect. Thus, the correct answer is option B.