We spend a lot of time on the forum helping people learn how to construct a question. Many learners simply write a declarative sentence and add a question mark. That's not correct (in formal grammatical English).
As 5jj indicated, sentence B works as a title. It's a shorter way of saying something like "We're going to explain why the value of one plus two is equal to three". I'm sure you can see that that's not a question. It's shortened to "Why the value of one ...".
In order to construct a Wh- question (in this case, a "Why" question), the position of the verb has to change.
Why the value of one plus two is equal to three. (Acceptable title. Not a question.)
Why is the value of one plus two equal to three? (Question)
Why my cat is green. (Acceptable title. Not a question.)
Why is my cat green? (Question)