The correct option is A Sertoli cells
Spermiogenesis is the final stage of spermatogenesis, which sees the maturation of spermatids into mature spermatozoa. FSH acts on Sertoli cells and stimulate secretion of some factors which help in the process of spermiogenesis. The mature spermatozoa are released from the protective Sertoli cells into the lumen of the seminiferous tubule and a process called spermiation then takes place which removes the remaining unnecessary cytoplasm and organelles.