What is the common multiple of $2$, $8$ and $12$?

We have to find a common multiple of  $2$, $8$ and $12$

The multiples are

$2=2,4,6,8,10,12,14,16,18,20,22,24$

$8=8,16,24,32,40,48,56,64,72,80$

$12=12,24,36,48,60$

As we can see $24$ is common in all

Hence, Option B is the correct answer.