The correct option is
C Both A and B
A. Choanocytes, also called collar cells are the specialised flagellated cells that form the gastral epidermis of the inner layer of the body wall in sponges. These cells are the characteristic feature of sponges.
B. Between the pinacocytes in the pinacoderm, a number of large conical, or open tube-like peculiar cells called porocytes are present. The tunnel in each porocyte is called an ostium through which sea water enters the spongocoel.
C. Amoebocytes are the moving or motile cells that can get transformed into any other type of cell. These cells are found in phylum Porifera and many other invertebrates such as phylum Echinodermata, Mollusca etc.
Hence, cells peculiar to porifers are choanocytes and porocytes. Thus, both options A and B are correct.
So, the correct answer is 'Both A and B'.