As soil develops it forms layers or horizons which are often categorized as

I belive it it O because An O horizon has at least 20%  organic matter by mass. Two main scenarios result in the formation of an O horizon: saturated, anaerobic conditions (wetlands) or high production of leaf litter in forested areas. Anaerobic conditions slow the decomposition process and allow organic material to accumulate. An O horizon can have various stages of decomposed organic matter: highly decomposed, sapric; moderately decomposed, hemic; and minimally decomposed, fibric. In a fibric O layer, plant matter is recognizable (e.g., it is possible to identify a leaf). Sapric material is broken down into much finer matter and is unrecognizable as a plant part. Hemic is in between sapric and fibric, with some barely recognizable plant material present. It is possible to have multiple O horizons stacked upon one another exhibiting different decomposition stages. Because of their organic content, these horizons are typically black or dark brown in color. The dominant processes of the O horizon are additions of organic matter, and transformations from fibric to sapric 

Answerbeaches;

Ido believe it is b