1. The problem asks: What process creates sand dunes near beaches? 2. Let's understand the options: - Annexation: This means adding or joining something, not related to sand dune formation. - Deposition: This is the process where materials like sand are laid down or settled in a new place. - Erosion: This is the wearing away of land by wind, water, or other natural agents. - Filtration: This is the process of filtering substances, unrelated to sand dunes. 3. Sand dunes form when wind or water moves sand and deposits it in mounds. 4. Therefore, the correct process is deposition. Final answer: B deposition.