The correct option is B Mesoderm cells
The 3 germ layers - the ectoderm, the mesoderm, and the endoderm form the following parts of the body:
(1) The ectoderm gives rise to the central nervous system (the brain and spinal cord); the peripheral nervous system; the sensory epithelia of the eye, ear, and nose; the epidermis and its appendages (the nails and hair); the mammary glands, etc.
(2)The mesoderm gives rise to connective tissue, cartilage, and bone; striated and smooth muscles; the heart walls, blood and lymph vessels and cells; the kidneys; the gonads (ovaries and testes) and genital ducts; the spleen, etc.
(3)The endoderm gives rise to the epithelial lining of the gastrointestinal and respiratory tracts, the liver, the thymus, the thyroid, the pancreas; the epithelial lining of the urinary bladder, etc.