Organic Chem Question! please help

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YourDentition

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HI, I am trying to understand why the answer states that both B and C are S configuraiton? I thought that B as R, and C was S. Please help.
 
8yb8ef.jpg

HI, I am trying to understand why the answer states that both B and C are S configuraiton? I thought that B as R, and C was S. Please help.

After assigning priorities B shows a counter clockwise rotation when going from 1 -> 4. Since priority 4 is in the vertical position we keep this as S configuration.

C shows a clockwise rotation from 1 -> 4 but since priority 4 is in the horizontal we switch it to S configuration.