The correct option is B It emulsifies fats.
The breakdown of fat globules into tiny droplets takes place in the duodenum, which provides a larger surface area on which the enzyme pancreatic lipase can act. The pancreatic lipase then digests the smaller droplets of fats into fatty acids and glycerol; this process is called emulsification. The bile is secreted into the duodenum through the pancreatic duct.