For this theme, what can be more in tune with that letter than the Beach?
This could be a perfect B, as on the left I am seated on the beach wheelchair, on the sandy Beach, with the kids floating above the Briny saltwater Nantucket Sound. In one of our favorite towns on Cape Cod, that being Barnstable. I am in a beach wheelchair, under a umbrella.
I do wish it were summer!

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