Which major key is corresponding to no sharps but includes 7 flats?

The major key that corresponds to no sharps but includes 7 flats is C flat major. This key is interesting because it is essentially the enharmonic equivalent of B major, which has 5 sharps.

C flat major consists of the notes C flat, D flat, E flat, F flat, G flat, A flat, and B flat. When considering the number of flats in this key, it is distinguished by having 7 flats, the maximum number of flats a major key can have. This is a unique characteristic that may sometimes be overlooked, but it highlights the complexity and versatility of music theory.

The other keys mentioned in the choices have varying numbers of sharps or flats that disqualify them from being the correct answer. F sharp major has sharps, while A flat major has 4 flats, and B major has 5 sharps. Therefore, C flat major, with 7 flats and no sharps, stands out as the correct choice.