Tracked inventory is especially beneficial if the business:

Tracked inventory is particularly advantageous for a business that regularly keeps quantities of physical items on hand because it allows for accurate management of stock levels. This capability helps the business to monitor the availability of products, ensuring that they can meet customer demand without overstocking or running out of items.

Using inventory tracking systems, businesses can maintain detailed records of their products' counts, sales, and trends, which enables smarter purchasing decisions and improved cash flow management. This ensures that resources are allocated efficiently and can help prevent losses from surplus inventory or missed sales opportunities due to stock shortages.

In contrast, businesses that offer one-time services or only deal in digital products do not require physical inventory management, thus minimizing the need for tracked inventory systems. Additionally, businesses not tracking sales data would not benefit from inventory tracking, as they lack the necessary insights to drive effective inventory decisions. Therefore, option B accurately highlights the primary benefit of tracked inventory for businesses with tangible stock.