The correct option is
B Scleroblasts
Spicules are the structural elements in skeleton of sponges. Scleroblasts are skeleton manufacturing cells in sponges and may be of following types:
1. Calcoblasts: Scleroblasts that secrete calcareous spicules.
2. Spongioblasts: Scleroblasts that secrete spongin fibres.
3. Silicoblasts: Scleroblasts that secrete siliceous spicules.
Hence, skeleton of sponges may be made up of calcareous or siliceous spicules or spongin fibres, but ultimately, spicules are formed by scleroblasts.
So, the correct answer is 'Scleroblasts'.