The correct option is
B Choanocytes
A. Between the pinacocytes in the pinacoderm, a number of large conical, on open tube like peculiar cells called porocytes are present.
B. Choanocytes or collar cells are the specialised flagellated cells that line the spongocoel.
C. Amoebocytes are the motile or moving cells that are capable of getting transformed into other type of cells.
D. Spicules are the skeletal elements of sponges. Spicules may be calcareous if they are made up of calcium carbonate or they may be siliceous if they are made up of silica.
So, the correct answer is 'Choanocytes'.