The correct option is
A Retina of eyes
Neurons are the specialized cells which are present in the nervous system and helps in transmission of the nerve signal. Bipolar neurons are the neurons which have one cell body known as cyton and two extensions known as the axon. It helps to transmit the efferent (motor) signals to control muscles. Vestibulocochlear nerve and cells of the retina have bipolar neurons.
So, the correct answer is option B.