The correct answer is B) moving to a shaded area and laying down. The treatment for heat exhaustion consists of moving the patient to a shaded or cool area and having them lie down. This helps to lower the body temperature and allows the patient to rest and recover. Placing the patient in cold water (choice C) is the treatment for heat stroke, not heat exhaustion. Bathing with rubbing alcohol (choice A) is not an appropriate treatment for heat exhaustion. The correct approach is to get the patient out of the heat, have them rest, and provide fluids if needed, which is captured in choice B.