The correct option is
B he does
In the given sentence, there is a conjunction 'but' and the second clause does not contain a verb. Therefore, the answer must contain a verb. Further, the second clause also does not contain a subject. Thus, the answer must also include a subject that matches the subject in the first sentence, that is, the answer must contain pronoun that matches with 'the advisor' which must be a third person singular pronoun. Also, since the tense of the first clause is present tense, the answer must also be in the present tense and since, the action in both the clauses is the same, the verb must be a form of the verb 'do'
Option A is incorrect. In 'he will', 'will' is in the simple future tense, and hence, is incorrect. Further, 'will' is also not a form of 'do'.
Option B is incorrect. In 'they do', although 'do' is present, 'they' is a third person plural pronoun. Thus, it is incorrect
Option C is correct. 'he does' contains a third person pronoun 'he'. Further, the verb 'does' is the simple present form of 'do' for third person singular pronouns. Thus, it is the correct answer.
Option D is incorrect. 'they are' contains a third person plural pronoun 'they', making it incorrect. Further, the verb 'are' is also not a form the verb 'do'. Thus, it is incorrect.