Electrons which have the highest penetrating power through lower orbits are:
Penetration Power means the ability of the orbital for attracting electrons. The Penetration effect of the s-orbital electron is maximum. This is due to the closeness to the nucleus than are the p, d and f orbitals.
Therefore s-electron, due to it's more penetration effect, releases a greater amount of energy in comparison to other orbitals subsequently. Also, more energy is required to remove electrons from s-orbital than other orbitals.
Thus penetrating effect decreases in the order of s>p>d>f.
The correct option is B.