Step 1: Understand the task.
We must change a temperature of $-197$ degrees C into the Kelvin scale.
Step 2: The conversion rule.
Kelvin and Celsius differ by a fixed shift: $T_K = T_C + 273.15$, which we usually round to $+273$.
Step 3: Drop in the value.
$T_K = -197 + 273$.
Step 4: Do the arithmetic.
$-197 + 273 = 76$.
Step 5: Check with the exact shift.
Using $273.15$ gives $76.15$ K, which still rounds to $76$ K, so we are safe.
Step 6: State the answer.
The temperature is $76$ K, which is option (B).
\[ \boxed{T = 76\ \text{K}} \]