The correct option is B One polar head and two non-polar tails
The plasma membrane or cell membrane is made up of phospholipid and its structure is called as phospholipid bilayer due to the presence of two layers of phospholipids. Phospholipids have two parts the hydrophilic head part and two hydrophobic tail parts. The hydrophilic part is polar due to the presence of phosphoric acid and nitrogen base and hydrophobic act as non-polar due to the presence of lipid (fatty acyl) molecule. Thus, the correct answer is option B.