Liver cells contain enzymes which metabolise alcohol. These enzymes break down alcohol into other chemicals which in turn are then converted to water and carbon dioxide. These are then passed out in the urine and from the lungs. The liver cells can process only a certain amount of alcohol per hour. When the consumption of alcohol is more the liver cannot process a large amount of it fast leading to liver cirrhosis i.e. liver damage. Thus the correct answer is option B.