SAQ B is specifically designed for what type of merchants?

SAQ B is specifically designed for merchants that handle card transactions through imprinters or manual card swipers but do not store cardholder data electronically. This means that these merchants take card information using physical methods (like a card reader) and do not maintain any digital record of the cardholder data. The focus of SAQ B is on reducing the risk of data breaches for merchants who have minimal data security issues by implementing specific security requirements outlined in PCI DSS that match their operations.

This configuration suits merchants who have a low volume of card transactions and are primarily brick-and-mortar businesses rather than e-commerce or those using advanced technology solutions, which aligns with the characteristics in the correct choice. More complex operations, such as those involving e-commerce transactions or mobile payment solutions, fall under different types of Self-Assessment Questionnaires (SAQs) that require additional security measures due to the increased risk associated with electronic data storage and transmission.