For B2B, shipping fees are sometimes the only way to make a little extra$$. I can't see orders coming in for B)
I'd suggest A) Go with the low prices for the product and shipped on account.
Unlike B2C, on the other hand, they expect free delivery all the time these days, and the most attractive offering is probably free for slow delivery, and $$ for special delivery. Some people cannot resist wanting it next day.
I agree, businesses expect to pay for shipping charges, some businesses are able to write off such expenses (taxually speaking) while consumers believe in magic.
It costs money to ship and most items can't be priced to cover actual shipping costs; nearby businesses would need to subsidize shipments to places further away. Much depends on your shipping costs. If you sell handkerchiefs the shipping costs are easier to 'disguise' than if you're shipping filing cabinets for example. For B2B better prices and fair shipping make more sense.