The correct option is B Sycon
Choanocytes or collar cells are characteristic cells of porifers/sponges. In sponges, canal and spongocoel are internally lined by choanocytes.
In options, Physalia belongs to cnidaria/coelenterata. Sycon belongs to porifera/sponges. Pleurobrachia belongs to ctenophora. Echinus is a sea-urchins and belongs to Echinodermata.