The correct answer is B. when the shovel is in the dirt and you push down against the end of the shovel, making it pivot.
In this scenario, the shovel acts as a lever. The handle serves as the lever arm, the pivot point (fulcrum) is where the shovel is in contact with the ground (the dirt), and your downward force at the handle allows the shovel to lift the dirt from the end.
While option C mentions lifting the soil, it does not specifically describe the lever mechanism in action as clearly as option B.