Step 1: Defining sulfa drugs.
Sulfa drugs are synthetic medications characterized by the sulfonamide functional group, originating from sulphanilic acid. Their principal application is as antibiotics.
Step 2: Evaluating the given choices.
- (B) Sulphanilic acid serves as the correct precursor for the synthesis of sulfa drugs.
- (A) Benzoic acid is not a direct precursor for sulfa drugs.
- (C) Sulphanilamide is a derivative of sulphanilic acid, not its precursor.
- (D) p-Aminobenzoic acid is not a direct precursor for sulfa drugs.
Conclusion: \[ \boxed{\text{B) sulphanilic acid}} \]

