What is the purpose of the iconv command?

What is the purpose of the iconv command?

A.
It changes the mode of an inode in the ext4 file system.

B.
It converts files from one character encoding to another.

C.
It converts bitmap images from one format to another such as PNG to JPEG.

D.
It verifies that the root directory tree complies to all conventions from the Filesystem Hierarchy Standard (FHS).

E.
It displays additional meta information from icon files ending in .ico.