**Core Concept**
HIV (Human Immunodeficiency Virus) is a retrovirus that primarily targets and infects a specific subset of immune cells, leading to progressive immunodeficiency and increased susceptibility to opportunistic infections.

**Why the Correct Answer is Right**
HIV specifically targets CD4+ T lymphocytes, also known as T helper cells, which play a crucial role in coordinating the adaptive immune response. The virus binds to the CD4 receptor on the surface of these cells, allowing it to enter and infect them. This leads to a gradual decline in CD4+ T cell numbers, compromising the immune system's ability to fight off infections and diseases.

**Why Each Wrong Option is Incorrect**
**Option A:** **Macrophages** - While macrophages can be infected with HIV, they are not the primary target cells for the virus.
**Option B:** **Neutrophils** - Neutrophils, a type of granulocyte, are not typically infected by HIV.
**Option C:** **B cells** - B cells, or B lymphocytes, are not the primary target cells for HIV, although they can be affected indirectly due to the overall immunodeficiency.

**Clinical Pearl / High-Yield Fact**
It's essential to remember that HIV testing often involves detecting antibodies against the virus, rather than the virus itself. This is because the body takes time to mount an immune response against HIV, and the virus can be present in the body before antibodies are detectable.

**Correct Answer: C. CD4+ T lymphocytes**