The correct option is B Bundle sheath cells
In C4 plants, the Calvin cycle occurs for the synthesis
of sugar. Calvin cycle enzymes such as RubisCo is absent from the mesophyll
cell of chloroplast of C4 plants. These enzymes are present in the
bundle-sheath cells surrounding the vascular bundles, guard cells and epidermal
cells of chloroplasts. So, the Calvin cycle occurs in the bundle-sheath cells.
That’s why, in C4 plants, synthesis of sugar occurs in bundle-sheath
cells.