I like the idea that the L is heavier so therefore perhaps more rugged. I will be using the tractor 40% of the time for tilling (48" KK tiller), %40 for cultivating "C" tine cultivator, and the rest of the time for moving dirt, wood, etc. I will probably be storing it in the garage (sorry car but you'll be worthless in 5 years). The B would fit with the ROPS folded. I don't know about the B. I'd like side-by-side pics so I could see the difference in heft, L, W, & H.