(B) $UTR$ stands for Untranslated Regions. These are specific sequences present on the $mRNA$ (messenger $RNA$) that are not translated into proteins.

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(B) $UTR$ stands for Untranslated Regions. These are specific sequences present on the $mRNA$ (messenger $RNA$) that are not translated into proteins. They are located at both the $5'$-end (before the start codon) and the $3'$-end (after the stop codon) of the $mRNA$ molecule. These regions are required for efficient translation process.