<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 100 100" width="100" height="100">
  <defs>
    <linearGradient id="bg" x1="0" y1="0" x2="1" y2="1">
      <stop offset="0" stop-color="#1e4d9b"/>
      <stop offset="1" stop-color="#1a3a6b"/>
    </linearGradient>
  </defs>
  <rect width="100" height="100" rx="24" fill="url(#bg)"/>
  <rect x="24" y="69" width="52" height="7" rx="3.5" fill="#f5600a"/>
  <text x="50" y="58" font-family="Georgia,'Times New Roman',serif" font-size="62" font-weight="bold"
        fill="#ffffff" text-anchor="middle" dominant-baseline="middle">B</text>
</svg>
