The correct option is B t–RNA and r–RNA
The genes that are transcribed but not translated are t-RNA and r-RNA because the t-RNAs and r-RNAs are structural molecules that have no roles in coding of amino acids from DNA in protein synthesis. In eukaryotes, pre-rRNAs are transcribed, processed, and assembled into ribosomes, while pre-tRNAs are transcribed and processed in the nucleus and then released into the cytoplasm where they are linked to free amino acids for protein synthesis.
However, m-RNA carries the direct code from the DNA. The codes in m-RNA are then translated into proteins.