A head inflorescence is subtended by
Bracts that appear in a whorl subtending an inflorescence are collectively called an involucre. An involucre is a common feature beneath the inflorescences of many Apiaceae, Asteraceae, Dipsacaceae and Polygonaceae.
Each flower in an inflorescence may have its own whorl of bracts, in this case called as an involucel. Many asteraceous plants have bracts at the base of each inflorescence. The term involucre is also used for a highly conspicuous bract or bract pair at the base of an inflorescence. In the family Betulaceae, the involucre is a leafy structure that protects the developing nuts.
Therefore, the correct answer is option B.