The correct answer is B) Duties and station of each person during emergencies. The muster list, also known as the emergency station bill, must contain the duties and stations of each crew member during emergencies, as required by maritime regulations. This is to ensure that all personnel know their specific responsibilities and can respond effectively in the event of an emergency, such as a fire, abandon ship, or man overboard situation. The other answer choices are incorrect because they do not capture the core purpose of the muster list, which is to assign specific emergency response duties to each crew member. The muster list is not primarily used to list approved emergency equipment (A), provide details on the use of special equipment (C), or simply list the names of all crew members (D).