The option that best represents the "I" component of the INVEST checklist to make a good user story from this requirement is B.
As a finance user I want to know how long it takes to assemble a container so I can accurately report on container profitability.
The "I" component stands for Independent, which means that the user story should be self-contained and not depend on or overlap with other user stories. Option B is independent because it focuses on a specific need and goal of the finance user, and does not rely on or affect other user stories. The other options are either dependent or irrelevant. Option A is dependent because it specifies a particular solution (Timesheet object) that may depend on or overlap with other user stories. Option C is irrelevant because it does not address the requirement of knowing how long it takes to assemble a container. References:
https://trailhead.salesforce.com/en/content/learn/modules/business-analysis-user-stories/write-user-stories