A VLAN (Virtual Local Area Network) allows devices on one or more LANs to be grouped together as if they were on the same physical network, even if they are not. * Logical Segmentation: VLANs provide logical segmentation of networks, enabling devices to communicate as if they are on the same physical network. * Isolation and Flexibility: They offer isolation and flexibility in network design, improving security and reducing broadcast domains. Option B is correct as VLANs create logical groupings of devices that communicate as if they are on the same physical LAN. Reference: Cisco DevNet Documentation: VLAN Configuration and Benefits