Files in computing are best described as:

Files in computing are best described as any chunk of data stored in the file system because this definition encompasses the fundamental nature of what a file represents within the context of operating systems. A file serves as a collection of information, which could be text, images, audio, or any other type of data that is stored on a storage device.

The file system is the component of the operating system that manages how data is stored and retrieved, organizing files in a manner that allows users and applications to access them efficiently. Files are identified by unique names and can include metadata that provides information about the content, size, and creation date, among other attributes. This description effectively captures the essence of a file, as it highlights the diversity of data types and their organization within the file system.

In contrast, the other choices do not accurately encapsulate what files are: different hardware components refer to the physical elements that make up a computer (such as CPU, RAM, etc.), layers of an operating system describe the various abstract levels at which the operating system operates (such as kernel and user space), and processes executed by the operating system relate to active programs or tasks that are being executed, not static collections of data. Therefore, choice B is the most fitting definition