Step 1: Locate the atoms in the cell.
A BCC cell has one atom sitting at each of the 8 corners and one atom sitting fully inside at the body centre.
Step 2: Share out the corner atoms.
Each corner atom is shared among 8 neighbouring cells, so only \( \frac{1}{8} \) of each belongs to this cell: \( 8 \times \frac{1}{8} = 1 \) atom contributed by the corners.
Step 3: Add the body centre atom.
The centre atom belongs entirely to this one cell, adding a full atom, so the total works out to \( 1 + 1 = 2 \).
\[ \boxed{2} \]
This matches option (B).