VB: Visibility Benchmark for Visibility and Perspective Reasoning in Images

We present VB, a benchmark that tests whether vision-language models can determine what is and is not visible in a photograph, and abstain when a human viewer cannot reliably answer. Each item pairs a single photo with a short yes/no visibility claim; the model must output VISIBLY_TRUE, VISIBLY_FALSE, or ABSTAIN, together with a confidence score. Items are organized into 100 families using a 2x2 design that crosses a minimal image edit with a minimal text edit, yielding 300 headline evaluation cells. Unlike prior unanswerable-VQA benchmarks, VB tests not only whether a question is unanswerable but why (via reason codes tied to specific visibility factors), and uses controlled minimal edits to verify that model judgments change when and only when the underlying evidence changes. We score models on confidence-aware accuracy with abstention (CAA), minimal-edit flip rate (MEFR), confidence-ranked selective prediction (SelRank), and second-order perspective reasoning (ToMAcc); all headline numbers are computed on the strict XOR subset (three cells per family, 300 scored items per model). We evaluate nine models spanning flagship and prior-generation closed-source systems, and open-source models from 8B to 12B parameters. GPT-4o and Gemini 3.1 Pro effectively tie for the best composite score (0.728 and 0.727), followed by Gemini 2.5 Pro (0.678). The best open-source model, Gemma 3 12B (0.505), surpasses one prior-generation closed-source system. Text-flip robustness exceeds image-flip robustness for six of nine models, and confidence calibration varies substantially: GPT-4o and Gemini 2.5 Pro achieve similar accuracy yet differ sharply in selective prediction quality.