The correct option is B conducts the action potential and helps in the contraction of ventricles
The sino-atrial node (SAN) is responsible for the generation of action potential which causes the atria to contract.
The atrio-ventricular node (AVN) is responsible for the regulation of the rhythm of the heart rate by delaying conduction of impulse. It also changes the duration of contraction between the atria and the ventricles.
Bundle of His is responsible for the conduction of action potential and helps in the contraction of ventricles.