Which occupancy includes the use of a building or structure for office, professional, or service-type transactions, including storage of records and accounts?

The correct choice pertains to Group B, which encompasses buildings that are primarily used for office, professional, or service-type transactions. This category specifically includes facilities utilized for administrative tasks, consulting services, and financial transactions, as well as the storage of records and accounts.

Group B occupancy is characterized by spaces where people gather for business-related activities but do not generally involve large assemblies of people for purposes like education or entertainment. This distinction is important when considering the building's design, safety regulations, and compliance with fire codes.

In the context of the other groups, Group E typically refers to educational occupancies, while Group F and Group H deal with factories and hazardous materials, respectively. These do not pertain to the office or professional services described in the question and thus are categorized separately. Understanding the differences among these occupancy groups is crucial for ensuring compliance with building codes and safety standards in commercial structures.