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generis
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Popular cold-weather activities such as skiing on fresh snow and skating on reflective ice often expose people to more harmful ultraviolet rays than a day at the beach is.

A) is -> Incorrect. "expose people to more harmful ultraviolet rays than a day at the beach....." It doen't make sense to use "is"

B) does -> It is better. If it re-read it, a day at the beach expose. Correct

C) has -> Incorrect. Same as A.

D) will -> No! No! we should not go in past. We are comparing present to present.

E) can ->Incorrect.

So, It is B. :)
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