The correct answer is B as this method accurately estimates the yearly BigQuery querying costs by determining the number of bytes read by the query using the --dry_run flag with the bq command, then applying this figure in the Google Cloud Platform Pricing Calculator. This approach aligns with Google's best practices for pricing queries before execution.

• Option A is incorrect because gcloud is not the appropriate tool for estimating BigQuery query costs.
• Option C is incorrect for the same reason as Option A; gcloud should not be used for this purpose.
• Option D is incorrect because the bq estimate command does not exist, and thus, cannot be used to estimate query costs.