Step 1: Read the structure:
Benzene ring, one $\text{COOH}$ and one $\text{CH}_3$ on adjacent carbons (ortho positions).
Step 2: Choose parent and numbering:
The acid group outranks alkyl groups, so the base name is benzoic acid and the $\text{COOH}$ carbon is position 1. Going around the ring, the methyl lands at position 2.
Step 3: Write the name:
Substituent first, then parent: 2-methylbenzoic acid. The trivial name o-toluic acid describes the same compound but is not the systematic IUPAC form.
Final Answer:
The systematic name is 2-methylbenzoic acid, option (B).
\[ \boxed{\text{2-Methylbenzoic acid (B)}} \]
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