Concept:The key difference is in the main customers each bank serves.
Explanation:A central bank is the apex financial institution that serves the government and the entire banking system.
It also acts as the lender of last resort, manages public debt, and regulates foreign exchange.
A commercial bank mainly serves the general public, businesses, and firms.
Its primary function is to accept deposits from the public and give out loans.
Because accepting deposits is a service offered directly to the public, it is not performed by the central bank.
Therefore, this function clearly distinguishes a commercial bank from a central bank.
Answer:B. accepts deposits from the public.