I teach handwriting to little kids and that is definitely a B. The placement of the second horizontal line meeting the vertical line is not evenly spaced between top and bottom indicating that the letter is a B made with a small upper rocking motion and a larger “belly” on the bottom. This is how a lot of people make their B’s. The bottom definitely comes out a bit so it likely isn’t a P, R, or F. Unless the writer decided to add a bottom serif, and since there are no others that means it’s a line coming out.
How’s that for over-analyzing. 😉
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Keeper of Rumplestiltskin's and Neal's spears and war paint and crystal ball.