The correct option is B Mesophyll cells
C4 plants have 2 types of photosynthetic cells - mesophyll and bundle sheath cells. In this type of plant, the initial fixation of CO2 occur in mesophyll cell. The primary acceptor (phosphoenol pyruvate) combines with CO2 to form oxaloacetic acid which later reduced to malic acid. Malic acid is then translocated to bundle sheath cell for further decarboxylation.
In leaves of C4 plants, malic acid synthesis during carbon dioxide fixation occurs in mesophyll cells.