The correct option is B Water
Battery acid, vinegar and soda are all acids from the given options. All acids have pH value less than 7. Battery acid and vinegar have pH values of 0.8 and 2.4 respectively. The pH value of soda ranges from approximately 2.2 to 3.3.
Water has a pH value of 7 if there are no impurities in it.
Hence from the given options, water has the highest pH value.