What is a "spill kit" designed for?

A "spill kit" is specifically designed to contain and clean up hazardous spills, making option B the correct choice. These kits typically include absorbent materials, protective equipment, and tools necessary for effectively managing spills of hazardous substances. Their primary function is to provide a rapid response to minimize the impact of spills on the environment and ensure safety for personnel.

The reason other options are not correct is that a spill kit is not used for storage or transportation of hazardous materials. While proper storage is essential for safety, it is not the primary purpose of a spill kit. Similarly, while some kits may contain materials that can help in limited situations, a spill kit is not intended to neutralize chemical reactions; it focuses on containment and cleanup rather than reaction management. Thus, option B accurately reflects the essential purpose of a spill kit in hazardous materials management.