Is the number of possible $3$ element subsets of set $B$ equal to number of $3$ element selections from $B$?

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Is the number of possible $3$ element subsets of set $B$ equal to the ways we can choose a set of $3$ elements from $B$?

At first glance this seems to be true, but I feel like there's a catch because when choosing subsets of $B$ maybe we need to count empty set as well?