**Core Concept**
Rigor mortis is the temporary stiffness of the muscles that occurs after death due to the biochemical changes in the muscles. It is a result of the energy depletion in the muscle cells, leading to the cessation of muscle contraction and relaxation.

**Why the Correct Answer is Right**
Rigor mortis is first seen in the muscles of the face and neck, which are rich in fast-twitch muscle fibers. These fibers are more prone to energy depletion and have a higher concentration of actin and myosin filaments, making them more susceptible to the biochemical changes that lead to rigor mortis. The process of rigor mortis involves the ATP depletion, which causes the actin and myosin filaments to become locked in an isometric contraction. This leads to the stiffness of the muscles.

**Why Each Wrong Option is Incorrect**
**Option A:** Not the correct sequence of muscle involvement in rigor mortis.
**Option B:** Incorrect because the first muscles to be affected are not the ones listed.
**Option C:** Not the correct sequence of muscle involvement in rigor mortis.

**Clinical Pearl / High-Yield Fact**
Rigor mortis typically begins within 2-4 hours after death and peaks around 12 hours, before eventually resolving around 36 hours. This sequence is useful for estimating the post-mortem interval.

**Correct Answer:** B.