The correct option is B All plant cells
Totipotency is the ability of a single cell to divide and produce all of the differentiated cells in an organism. Embryonic cells within the first couple of cell divisions after fertilization are the only cells that are totipotent. Spores and zygotes are examples of totipotent cells. All multicellular organisms, including higher plants and animals, are finally derived from a single-celled zygote through successive mitotic divisions and differentiation. In animals most of the cells (other than stem cells), as they differentiate into specific cell types, lose the potentiality to reconstitute a new organism. However, all living plant cells retain the potential to revert back to the meristematic state and form new plants on exposure to favorable conditions.
Bacterial cells are single-celled organisms and they do not divide to produce differentiated cells.