答案是B.这题主要考查there be结构的非限定形式用法：
there be结构的非限定形式有there to be,there being,它们可作主语,宾语或状语
在作宾语时：
(1)作动词宾语时,通常用“there to be” 结构 .能这样用的及物动词为数有限,常见的有 expect,like,mean,intend ,want ,prefer,hate等.
例:We expect there to be no controversy.
(2)作介词宾语时,如果介词是for,便只能用“there to be”结构,否则多用“there being”结构.
例:The teacher was waiting for there to be complete silence.
回到本题,there()different opinions on this question是作介词at的宾语,所以用there being.只有作for的宾语才用there to be结构.