The correct option is B the financial advisor
The subject of a sentence is often modified by an adjective, or a word or words that function as an adjective. They are called enlargement or attributes.
In the given sentence, the phrase "the financial advisor" is a noun in apposition. (When two nouns or noun phrases are placed side by side, one gives information about the other.) It also functions as an adjective, as it modifies the subject (Simon Samuels). Hence it is the attribute and option B is correct. Since option A is the subject itself, it is incorrect. "Was caught" is the verb here which cannot function as an attribute, hence option C is incorrect. "For a drug lord" is a fragment of the noun phrase "laundering money for a drug lord", which functions as the object. Hence it is a fragment of the object, so it cannot be an attribute and option D is incorrect.